Kompress India Private Limited Vs Union of India
Date: July 31, 2023
Subject Matter
Requirements under the law only necessitate the supplier's registration, not the buyer’s
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…
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…