2018 (4) TMI 1076

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....referred to as 'the Act'). The Assessing Authority has allotted GSTIN no. to the petitioner. The petitioner has sold 10.110 MT of Iron Scrap vide Invoice dated 24.03.2018 for the value of Rs. 1,67,017/- to M/s R.K. Enterprises of Delhi in which the petitioner has charged IGST (Integrated Goods and Services Tax) @ 18%. The petitioner's unit is situated at Sikandrabad Road, District Bulandshahr from where goods were transported to be delivered to the consignee situated at Delhi. Admittedly, there was no e-way bill during the movement of goods from Bulandshahr to Delhi and while vehicle was crossing Ghaziabad, the same was intercepted/detained by the Assistant Commissioner, Mobile Squad, IVth Unit, Ghaziabad on 24.03.2018 at 5.45 P....

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....les, as such, it is a clear cut violation of provisions of UPGST Act/Rules framed thereunder. Immediately after the seizure order passed under Section 129(1) of the Act, the respondent no.3 has issued the show cause notice under Section 129(3) of the Act dated 28.03.2018. The Seizing Authority directed the petitioner to appear on 04.04.2018 and explain as to why the tax @ 18% and equivalent amount of penalty may not be demanded. The submission of counsel for the petitioner is that as admittedly the seized goods were in transit for outside the State the transaction would be covered by the Integrated Goods and Services Tax Act, 2017 (IGST) read with Central GST and that the provisions of the UPGST or its Rules or the notifications issued th....