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of <h1>Taxpayer Wins Challenge Against GST Authorities' Order on Transit Discrepancies, Highlighting Document Submission Timing and Procedural Fairness</h1> <h3>M/s Galaxy Enterprises Versus State Of U.P. And 2 Others</h3> The HC allowed a writ petition challenging GST tax authorities' orders regarding goods transit discrepancies. Despite initial non-acceptance of rectified ... Detention of goods - documents produced before passing of the detention / seizure order - HELD THAT:- The authorities below has not accepted the documents on the ground that same were produced after the movement of goods. But lost the site of the fact that the discrepancies were cured before the detention or seizure order could be passed. Once the documents were produced before passing of the detention / seizure order, the authorities ought not to have proceeded further as held by the the Division Bench judgement of this Court in the case of M/S Axpress Logistics India Pvt. Ltd [2018 (12) TMI 68 - ALLAHABAD HIGH COURT] and M/s Bhumika Enterprises [2018 (4) TMI 530 - ALLAHABAD HIGH COURT]. Since the Division Bench has specifically decided the said issue in an identical matter way-back in the year 2018, the impugned order is not justified as the documents have already been produced before passing of the detention as well as seizure order. The matter is remanded to the first appellate authority, who shall pass a fresh order in accordance with law, expeditiously, preferably within a period of two months from the date of producing a certified copy of this order - petition allowed. Issues involved:The issues involved in the judgment are the entertainment of Writ Tax due to non-functional GST Tribunal in Uttar Pradesh, challenge against orders passed by tax authorities, discrepancies in goods during transit, issuance of show cause notice, imposition of penalty, and the rectification of mistakes in tax invoices.Entertainment of Writ Tax:The High Court entertained the Writ Tax due to the non-functionality of the GST Tribunal in Uttar Pradesh as per the Gazette notification of the Central Government.Challenge against Orders:The petitioner challenged the orders passed by the Assistant Commissioner and Additional Commissioner of State Goods and Services Tax related to discrepancies found in goods during transit, issuance of show cause notice, and imposition of penalties.Discrepancies in Goods during Transit:The petitioner, engaged in the business of manufacturing and sale of laminated papers, faced discrepancies in goods during transit from Muzaffarnagar to Rajasthan. The goods were intercepted, and discrepancies were noted in comparison to accompanying documents.Rectification of Mistakes in Tax Invoices:The petitioner rectified the mistake in tax invoices by producing a corrected invoice before the detention or seizure order could be passed. The authorities did not accept the rectified documents initially, leading to the imposition of penalties.Court's Analysis and Decision:Upon reviewing the case, the Court observed that the rectified documents were produced before any detention or seizure order was passed. Citing previous judgments, the Court held that once documents are produced before such orders, authorities should not proceed further. The Court allowed the writ petition, set aside the impugned orders, and remanded the matter for a fresh order within two months.
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