TaxTMI 
TaxTMI 
2025 (7) TMI 265
X X X X Extracts X X X X
X X X X Extracts X X X X
....this Court against the impugned order in Form GST MOV-09, dated 09.05.2025 passed under Section 129(3) of the respective GST enactments. 3. By the impugned order, it has been held that the petitioner has voluntarily paid the payment of penalty of Rs. 2,71,458/- vide DRC 03, dated 09.05.2025. Since the amount has been paid voluntarily, there is no question of dropping of penalty proceedings initiating against the petitioner, pursuant to the Show Cause Notice, dated 07.05.2025. Operative portion of the impugned order reads as under: Personal Hearing: In order to provide reasonable opportunity and also without denying the natural justice, personal hearing opportunity was afforded to the taxpayer to file the reply along wit....
X X X X Extracts X X X X
X X X X Extracts X X X X
....as proposed in the notice as follows 1) CALCULATION OF APPLICABLE TAX Sl.No. Description of goods HSN Code Quantity Total Value (Rs.) RATE OF TAX TAX AMOUNT Central Tax State Tax Integrated Tax Cess Central Tax State Tax Integrated Tax Cess 1 2 3 4 5 6 7 8 9 10 11 12 13 -- -- -- -- -- -- -- -- -- -- -- -- -- 2) CALCULATION OF APPLICATION PENALTY UNDER CLAUSE (a) OF SUB-SECTION (1) OF SECTION 129 Sl. No. Description of goods HSN Code Quantity Total Value (Rs.) RATE OF TAX PENATLY AMOUNT Central Tax State Tax Integrated Tax Cess Central Tax State Tax Integrated Tax Cess ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....E019 & 02.05.2025 6. It is submitted that on the strength of the Commercial invoice in AE-019, dated 02.05.2025, two of the consignments reached the port, without being detected all the defects in the export procedure adopted by the petitioner, i.e., transportation of the goods without generating E-Way Bill and E-Invoice. However, the consignment covered by the transport vehicle in TN-88-C-2155 was intercepted by the respondents in terms of Section 129 of the respective GST enactments and therefore, notice was issued to the petitioner in Form GST MOV - 07 dated 07.05.2025 in O.R.53/2025-26. Since the petitioner was in a hurry to have the consignment exported, the petitioner appears to have generated a supplementary invoice, namely, invoi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....evied from the petitioner after seizure was effected on 09.05.2025. 11. The learned Additional Government Pleader for the respondents has also drawn attention to the decision of this Court rendered in following two cases: 1. Pulkit Metals Private Ltd., vs.The State Tax Officer-II (Intelligence) (Adjudication Cell) (Vellore), Villupuram. (W.P.No.26145 of 2022, dated 29.11.2024); 2. M/s.Aqua Excel vs.The State Tax Officer (Adjudication), Tirunelveli and another (W.P.(MD) No.22557 of 2024, dated 03.10.2024). 12. I have considered the arguments advanced by the learned counsel for the petitioner and learned Additional Government Pleader for the respondents. 13. The facts are not disputed that the petitioner had violated the condit....
X X X X Extracts X X X X
X X X X Extracts X X X X
....l to fifty per cent of the value of the goods or two hundred per cent of the tax payable on such goods, whichever is higher, and in case of exempted goods, on payment of an amount equal to five per cent of the value of goods or twenty five thousand rupees, whichever is less, where the owner of the goods does not come forward for payment of such penalty; (a) .... (b) .... (c) Upon furnishing a security equivalent to the amount payable under clause (a) or clause (b) in such form and manner as may be 15. Reading of the above provision indicates that lesser penalty can be imposed. Considering the fact that there is no dispute that the petitioner has indeed exported the goods, I am of the view that the export incentive cannot be denied for....