TaxTMI 
TaxTMI 
2019 (3) TMI 267
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....ndents on 12.02.2019 and sought time to take instructions. 3. Heard Mr. K.Krishnamoorthy, learned counsel for the petitioner and Ms.Dhanamadhri, learned Government Advocate for the respondents. By consent of learned counsel on both sides, the writ petition is taken up for final hearing and disposal at the stage of admission, finally. 4. The admitted facts are that the petitioner had carried goods of Schaeffler India Ltd, from its warehouse at Chettipedu, Sriperumbudur, Tamil Nadu to Sriperumbudur. According to the petitioner, the goods were accompanied by all required documents, such as tax invoices , E-Way bills and delivery Challan. The value of the goods was Rs. 8,63,595/-. 5. While this was so, the vehicle was intercepted by th....
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....Services Tax Act, 201 for the following reasons. The Owner/driver/person-in-charge of the conveyance has not tendered any documents for the goods in movement. Prima Facie the documents tendered are found to be defective The genuineness of the goods in transit (its quantity etc) and/or tendered documents requires further verification E-Way bill not tendered for the goods in movement Others (Specify) Hence you are hereby directed,- (1). To station the conveyance carrying goods at_______(place) at your own risk and responsibility, (2) to allow and assist in physical verification and inspection of the goods in movement and related documents, (3) not to move the goods and conveyance from the place at which it is statio....
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.... and designation) in the presence of the owner/driver/person in charge of the goods in (name and designation) in the presence of the owner/driver/person in charge of the conveyance Shri___________ and a report was drawn in FORM GST MOV-04. The follwing discrepancies were noticed. In view of the above discrepancies, the goods and conveyance are required to be detained for further proceedings. Hence, the goods and above conveyance are detained by the undersigned and the driver/person in charge of the conveyance is hereby directed to station the conveyance at Sriperumbudur Tool Sale (place) at his own risk and responsibility and not to part with any goods, till the issue of release order in FORM GST MOV-05. State Tax Officer/Roving....
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.... reduced by the tax amount paid thereon and, in case of exempted goods, on payment of an amount equal to five per cent. of the value of goods or twentyfive thousand rupees, whichever is less, where the owner of the goods does not come forward for payment of such tax and penalty; (c) upon furnishing a security equivalent to the amount payable under clause (a) or clause (b) in such form and manner as may be prescribed: Provided that no such goods or conveyance shall be detained or seized without serving an order of detention or seizure on the person transporting the goods.' 9. Thus, detention/seizure is provided for only in cases where the Department is prima facie convinced that there is a contravention of the provisions of the Act an....