2025 (7) TMI 265

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rm 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 with supportive documents on12.05.2025 at 11 a.m. Mr. Ranganat....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tion 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 1 2 3 4 5 6 7 8 9 10 11 12 13 1 Cocochips-Washed 8 to 20 mm 53050040 As per invoice (66.751 MT) 2714579 - - 5% - - - 271458 - The Taxpayer has voluntarily made Payment of Penal....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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, invoice in AE-021, dated 09.05.2025 after the seizure was made. 7. It is further submitted that since the petitioner paid the amount, the goods were released. Now, the petitioner is before this Court challenging the impugned order stating that although the petitioner has violated Section 129 o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....(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 conditions prescribed under Section 129 of the respective GST enactments. Therefore, the petitioner was indeed liable to be proceeded under Section 129 of the respective GST enactments and however, the question is as to whether the penalty that is imposed is to be justified or lesser penalty is to be imposed. 14....