2018 (4) TMI 1291

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....ts: [By Sri Vikram Huilgol., HCGP)   O R D E R Petitioner has challenged the order passed by second respondent at Annexures-F and F1 both dated 22.03.2018, one under the Central Goods and Services Tax Act, 2017 ('CGST Act' for short) and another under the Karnataka Goods and Services Tax Act, 2017 ('KGST Act' for short) respectively, interalia seeking for a direction to release the vehi....

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....the same, the Investigation Officer verified the goods and issued a notice computing the proposed tax and penalty under Clause (b) of Sub-section (1) of Sect ion 129 of the CGST Act as well as KGST Act. On service of notice, the petitioner submitted reply through the counsel and on consideration of the same, second respondent passed the order imposing the tax and penalty under the KGST Act as well....

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....earing for the respondents justifying the impugned order would contend that no documents were placed before the Authorities at the time of the intercept ion of the vehicle/conveyance by the driver/person in-charge of the goods vehicle. Tax invoice produced subsequently does not disclose the correct valuation. Hence, determination of the value of the goods carried in the goods vehicle was made by t....

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....al on record. 6. It is prima facie apparent that the main dispute is relating to the valuation of the goods carried in the goods vehicle. It is an admitted fact that no documents were carried by the driver/person in-charge of the goods vehicle at the time of interception of the goods vehicle on 08.03.2018. The ownership of the goods as well as quantum of penalty levied are also in dispute. Thes....