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IN THE HIGH COURT OF JUDICATURE AT MADRAS
C.SARAVANAN, J
M/s.Athiyan Exports – Appellant
Versus
State Tax Officer (Adjudication and Legal), O/o. the Joint Commissioner (ST) (Intelligence), Tirunelveli – Respondent
| Table of Content |
|---|
| 1. arguments presented by both the petitioner and the government regarding enforcement of penalty. (Para 1 , 9 , 10 , 11) |
| 2. petitioner transported goods without required e-invoice. (Para 2) |
| 3. court's interpretation of gst provisions regarding penalties and export incentives. (Para 3 , 12 , 13 , 15 , 16) |
| 4. facts surrounding the penalty imposition under gst regulations. (Para 4 , 5 , 6 , 7 , 8) |
ORDER
This Writ Petition is disposed of at the time of admission, after hearing the learned counsel for the petitioner and Additional Government Pleader for the respondents.
2. The petitioner is before this Court against the impugned order in Form 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:
4. The brief facts of the case of the petitioner is th
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