SMART ROOFING PRIVATE LIMITED Vs. STATE TAX OFFICER

JUDGEMENT

(1.) The petitioner has challenged the impugned order dtd. 25/3/2022 in Form GST Mov-9 seeking to impose penalty of Rs.2,50,387.00 under CGST and SGST each, totally for a sum of Rs.5,00,774.00 under Sec. 129(3) of the CGST Act, 2017.

(2.) The petitioner had consigned the goods from its main place of business at Chennai to its additional place of business, Sastha Bombalan Modern Rice Mill, 3/237-B, Chintamani Road, Anuppandi, Madurai. This was not the additional place of business, as per the original registration certificate obtained by the petitioner on 2/8/2018. However, in the E-way bill and the delivery Challan, the petitioner had declared the consignee as 130, Ring Road Chintamani, Madurai, though the consignment was meant for being discharged at its new place of business at Sastha Mombalan Modern Rice Mill, 3/237-B, Chintamani Road, Anuppandi, Madurai, Tamil Nadu 625 009. Under these circumstances, the consignment along with lorry was detained on 22/3/2022. A show cause notice dtd. 23/3/2022, to which the petitioner has replied on 25/3/2022, which has culminated in the impugned order dtd. 25/3/2022.

(3.) It is the specific case of the petitioner that there is no intention to evade tax as the petitioner has generated E-way bill by declaring the consignee as its additional place of business at No. 130, Ring Road Chintamani, Madurai. It is further submitted that ex post facto, i.e., on the date of the petitioner has taken steps for amending the registration by including Sastha Mombalan Modern Rice Mill, 3/237-B, Chintamani Road, Anuppandi, Madurai, Tamil Nadu 625 009 also as the additional place of business. It is submitted that the imposition of penalty under Sec. 129 (3) of the CGST and SGST is unwarranted under the circumstances.