Mahalaxmi Metal Company Vs Assistant Commissioner (ST)
Date: May 4, 2023
Subject Matter
Purpose of fixing the mandatory pre-deposit is to do away with the procedure of granting stay after hearing
Summary
The case is related to the detention of goods in transit by the tax authorities due to the supplier wrongfully passing on input tax credit to the petitioner, entailing the petitioner to utilize the same for discharging tax liability on supplies…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT Mr. C. Harsharaj, learned Additional Government Pleader takes notice on behalf of the respondents. 2. The petitioner had transported consignment of goods vide tax invoice dated 18.04.2023, which was intercepted and detained by the first respondent. 3. An order of detention in Form GST MOV-06 dated 18.04.2023 was issued and therefore, the consign…