A roving squad of the Commercial Taxes Department found that a recipient received consignment without invoice and e-way bill and was levied a penalty of ₹ 12.50 lakh here on Friday.
A release from the Principal Secretary, Commissioner of Commercial Taxes, Chennai, said the squad detected consignment of 250 bundles of readymade garments transported through COVID-19 special goods train (Coach No. 07485) from Shalimar Railway Station in West Bengal to Erode Railway Station on July 21.
The train arrived at 10 p.m. and squad members found the consignment transported without any documents as prescribed under the provisions of Goods and Services Tax Act, 2017.
Squad members conducted physical verification and found that the consignment was not covered with invoice and e-way bill as per the Act.
Hence, tax and penalty of ₹ 12.50 lakh was collected from the recipient by way of issuance of notices.
The release also added that show-cause notice had also been issued to the parcel office official at the Erode Railway Junction for having received taxable goods without any documents and also for having abetted the supplier and recipient, in supply of goods, without invoices.