M/S.Aqua Excel vs. The State Tax Officer (Adjudication)
Held
The Court directed provisional release of the goods upon the petitioner demonstrating the transaction was disclosed in their GSTR-1 return. The impugned proceedings could still be challenged via statutory appeal.
Facts
The petitioner's goods, intended for export and thus zero-rated, were detained for failure to generate an e-invoice, though an e-way bill and manual invoice were present. The petitioner argued this was a procedural lapse, not tax evasion.
Key Issues
Whether detention of goods for non-generation of e-invoice, when goods are for export and other valid documents exist, is justified. Whether a writ petition is maintainable when a statutory appeal is available.
Sections Cited
Section 129, Section 107, Section 16, Section 54
AI-generated summary — verify with the full judgment below
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 03.10.2024 CORAM: THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ and W.M.P.(MD).Nos.19092 to 19094 of 2024 M/s.Aqua Excel,
... Petitioner Rep. by its Managing Partner - K. Ganesan. -vs- 1.The State Tax Officer (Adjudication), Office of Commercial Tax Officer, Tirunelveli. 2.The Deputy State Tax Officer, (Roving Squad) Tuticorin. ... Respondents PRAYER: Writ Petition is filed under Article 226 of the Constitution of India, praying for issuance of a writ of certiorarified mandamus, to call for the records on the files of the impugned proceedings of the 1st Respondent vide Form GST MOV-09, dated 23.08.2024, and consequential order u/s.129(3) bearing Ref No.ZD330824213392M along with in Form GST DRC-07, dated ____________ https://www.mhc.tn.gov.in/judis 23.08.2024, quash the same and further direct the 2nd Respondent to allow release of the goods in Conveyance Number TN59CJ8618 which were detained vide Form GST MOV-06, dated 07.08.2024. For Petitioner : Mr.S.Rajasekar For Respondents :
The judgment continues below.
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