Case Details:
| Particular | Details |
| Case No. | WP(MD)No. 24778 of 2022 |
| Case Name | Ramki Cements Pvt Ltd Vs State Tax Officer |
| Court | Madras High Court (Madurai) |
| Date of Judgement | 01-11-2022 |
Issue- In the above case, the goods of the petitioner was detained, and the notice was issued to driver of vehicle, but such notice was not received by the petitioner and respondent passed demand of tax and penalty in form GST-MOV-09.
Held- It was held that show cause notice was issued to driver but was not received by the petitioner, however, adequate opportunity was also not provided to petitioner, therefore, demand of tax and penalty is not adequate and thus, respondent was directed to issue a fresh notice to enable the petition to submit a suitable reply.
