Case LawW.P.(MD) No. 17461 of 2023
Kompress India Private Limited Vs Union of India
- Court:
- High Court
- Bench:
- Madras
- Date:
- July 31, 2023
- Type:
- Writ Petition
- Members:
- S.SRIMATHY
Subject
Requirements under the law only necessitate the supplier's registration, not the buyer’s
Registration
Summary
The case pertains to a writ petition filed by a private limited company engaged in manufacturing and trading compactors, which sought to quash an order issued by the tax authority concerning the detention of goods. The petitioner, having registered G…
Judgement
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT This writ petition is filed for writ of Certiorarified Mandamus, to quash the impugned order, dated 03.07.2023 passed by the 3 rd respondent and consequently, to direct the 3 rd respondent to set aside penalty by invoking provisions of Section 126 of the CGST Act and release the goods. 2. The brief facts of the case are that the petitioner is a…