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2022 (7) TMI 564 - HC - GSTDetention of vehicle - Levy of tax with interest and penalty - mismatch between the registration number of the vehicle and the vehicle number mentioned in the e-way bill - HELD THAT:- Reliance placed in the case of M/S. SAME DEUTZFAHR INDIA P LTD VERSUS STATE OF TELANGANA [2020 (9) TMI 1057 - TELANGANA HIGH COURT] where it was held that Once it is clear that petitioner has additional place of business in the State of Telangana in Bongulur village, Ibrahimpatnam Mandal and the goods were being transported to that address from its Corporate office at Ranipet, Tamil Nadu State, it cannot be said that the petitioner was indulging in any illegal activity when the tax invoice shows that the supplier is the petitioner’s Corporate office in Ranipet, Tamil Nadu State and that it was shipped to its Depot in Bongulur village in Ibrahimpatnam Mandal. Matter is remanded back to the file of respondent No.1, who shall hear both sides including the petitioner and thereafter, pass fresh order in accordance with law and in the light of the decision rendered by this Court in SAME DEUTZFHR INDIA P. LTD. V. STATE OF TELANGANA - Since the petitioner is before this Court, let it appear before respondent No.1 on 25.07.2022 at 10.30 a.m., whereafter, respondent No.1 shall proceed with the matter in accordance with law. Petition disposed off.
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