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IN THE HIGH COURT OF JUDICATURE AT MADRAS
C.SARAVANAN
Tvl.SAM Enterprises – Appellant
Versus
Commercial Tax Officer – Respondent
| Table of Content |
|---|
| 1. writ petitions challenge assessment orders under gst. (Para 1 , 2 , 3 , 4 , 5) |
| 2. petitioners involved in circular trading. (Para 6 , 7 , 8) |
| 3. evidence of fraudulent activities in transactions. (Para 9) |
| 4. arguments on appropriateness of penalty. (Para 10 , 11 , 12) |
| 5. doctrines of proportionality and judicial review. (Para 13 , 14 , 15 , 16) |
| 6. differences in legal provisions affect penalties. (Para 17 , 22 , 23 , 24) |
| 7. precedent cases invoked for penalty limitations. (Para 18 , 19 , 20 , 21) |
| 8. writ petitions dismissed with appellate liberty. (Para 29 , 30 , 31 , 32) |
ORDER :
C. SARAVANAN, J.
Ms.Amirtha Poonkodi Dinakaran, learned Government Advocate takes notice for the Respondent in W.P.Nos.2628, 2630, 2633, 4191, 3953 and 3949 of 2026, Mr.C.Harsharaj, learned Special Government Pleader takes notice for the Respondent in W.P.Nos.3206, 3211, 4088, 4101 and 4097 of 2026, Mrs.P.Selvi, learned Government Advocate takes notice for the Respondent in W.P.Nos.4107, 4113, 4117 and 3963 of 2026 and Mr.V.Prashanth Kiran, learned Government Advocate takes notice for the Respondent in W.P.Nos.2912, 2925, 2927 and 2982 of 2026.
2. These Writ Petitions are being disposed of at the ti
Penalties for GST violations must align with legislative mandates; courts may not intervene unless penalties are grossly disproportionate to offenses. Mandatory penalties apply irrespective of the pe....
The imposition of penalties under the Central Excise Act is mandatory, but the quantum of penalty is discretionary, reflecting the gravity of the offence.
The court ruled that the Principal Commissioner's order was invalid due to failure to consider prior findings and the petitioner's submissions, violating principles of natural justice.
Section 122(1A) CGST Act imposes penalty only on taxable persons retaining benefits of specified transactions conducted at their instance; inapplicable to mere employees without such findings or taxa....
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