2026 (10) TMI 225

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....anan For the Petitioner : Mr. S. Renganathan For the Respondents : M/s. P. Sudarkodi Natchiyar Government Advocate (Taxes) ORDER M/s.P.Sudarkodi Natchiyar, learned Government Advocate (Taxes), takes notice for the respondents. 2. This Writ Petition is taken up for final hearing at the time of admission with the consent of the learned counsel for the petitioner and learned Government....

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....came to be passed in Form GST MOV-09 on 06.10.2025. Thereafter, the petitioner filed an Appeal before the Appellate Authority under Section 107 of the respective GST enactments on 31.03.2026. Since the Appeal was presented long after the expiry of the period of limitation, the same came to be dismissed by an order dated 27.08.2026 passed by the Appellate Authority. 6. The petitioner is now befo....

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....e question of challenging the imposition of penalty cannot be countenanced in view of Section 129(5) of the respective GST enactments, wherein it has been stated that on payment of the amount referred to in Section 129(1), all proceedings in respect of the notice specified in Section 129(3) shall be deemed to have been concluded. 10. Having considered the submissions made by the learned counsel....

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.... a technical glitch. 12. Therefore, I am inclined to quash the impguned order and remit the case to the first respondent to pass a fresh order in lieu of the impugned order, considering the fact that the petitioner has also paid the amount, subject to verification as to whether the e-way bill produced by the petitioner was a fake eway bill or a genuine e-way bill which did not contain the vehic....