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HIGH COURT OF MADRAS
Mr.Justice Mohammed Shaffiq, J
M/s.Aqua Excel – Appellant
Versus
The State Tax Officer (Adjudication), Office of Commercial Tax Officer, Tirunelveli – Respondent
| Table of Content |
|---|
| 1. petitioner's claim of zero rate for export goods. (Para 1 , 2) |
| 2. arguments highlighting procedural lapses. (Para 3 , 4) |
| 3. analysis on mens rea and jurisdiction. (Para 5 , 7) |
| 4. court directives on provisional release and appeals. (Para 8 , 9) |
| 5. final order disposal of the writ petition. (Para 10) |
ORDER
This Writ Petition has been filed, challenging the detention order under Section 129 (3) of the Central Goods and Services Tax Act, 2017 , dated 23.08.2024, on the premise that the goods were meant for export and thus qualified for Zero Rate Sale and thus any levy of tax or penalty is without jurisdiction.
2. It is submitted that the petitioner received orders from M/s.Laxana PLC, Colombo, Sri Lanka, for a sum of Rs.24,16,604/- for export of certain goods. The transaction was an export transaction. The petitioner moved the goods from its place from Coimbatore to Tuticorin for the purpose of export. The goods were exported under the cover of Export Invoice No.613, dated 31.07.2024, and E-Way Bill No.5116 8729 3293, dated 05.08.2024. During the transit, the consignment was intercepted by the second respondent and the goods were physically verified vide FORM GST MOV-02, d
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