IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 19.01.2026 CORAM :

THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.No.1601 of 2026 Dr.M.S.Laboratories, Represented by its Proprietor, Mr.Maniyan Shanmugam, SF No.3, Plot No.19, Govinda Agraharam, Begapalli, Hosur – 635 126, Krishnagiri District, Tamil Nadu.

(GSTIN:33GRKPS8520N2Z0) ... Petitioner Vs.

The State Tax Officer (FAC), Roving Squad -2, Hosur Intelligence Division, Hosur – 635 109. ... Respondent PRAYER: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus, to call for the records pertaining to the order passed by the Respondent dated 21.03.2025 in Form GST MOV-09, Order No.2537/24-25/RS2/HSR, and quash the same.

For Petitioner : Mr.S.Sakthivel For Respondent : Mrs.K.Vasanthamala, Government Advocate

ORDER

The Petitioner has challenged the impugned order dated

21.03.2025 in Form GST MOV-09 bearing Order No.2537/24-25/RS2/HSR, whereby a penalty of Rs.4,24,008/- has been imposed on the Petitioner under Section 129 of the respective GST Act.

2. It is noticed that the Petitioner had transported the goods from a place which is not the registered place of business under th