2026 (9) TMI 1577

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....>Hon'ble Mr Justice Senthilkumar Ramamoorthy For the Petitioner : Mr.Vignesh Kumar K For the Respondents : Ms.Amirta Poonkodi Dinakaran, Additional Government Pleader (Tax) ORDER An order dated 11.11.2025 imposing penalty on the petitioner under Section 129 of the applicable GST enactments is challenged in this writ petition. 2. Referring to the relevant e way bill, learned coun....

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....38 enables the acceptance or rejection of the e way bill. Since neither the supplier nor the recipient rejected the e way bill, she points out that there was deemed acceptance. In that context, she also submits that the petitioner contravened relevant provisions by specifying an address which was not the declared place of business of the recipient. 4. The admitted position is that the address m....

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....incorporated in Part A. Given the admitted position that the place of delivery mentioned in the e way bill was not a declared place of business of the recipient at the relevant point of time, it cannot be stated that there was no contravention by the supplier. 5. Learned counsel for the petitioner also contends that it is not possible for the supplier to access the details relating to the addit....