TaxTMI 
TaxTMI 
TaxTMI 
2019 (10) TMI 938
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....-01-GC-4470 together with the goods contained therein is ordered to be confiscated and tax, penalty and fine in lieu of confiscation of the goods and conveyance as computed therein have been levied. 4. The facts stated briefly are that the petitioner is engaged in the business of metal and is duly registered under the provisions of the relevant Goods and Services Tax Act. One Ramgarhia Trading Company, which is located at New Delhi and is registered under the relevant Goods and Services Tax Act, placed an order for brass electrical parts through Jay Gujarat Goods Carrier. It is the case of the petitioner that the driver of the truck was carrying invoice, e-way bill and lorry receipt while transporting brass electrical parts from Jamnagar to Delhi. The truck was intercepted by the third respondent - State Tax Officer on 14.01.2019 at 00:30 a.m. at Soyal Toll Gate. The driver of the truck had produced the documents relating to the goods which were being transported; however, the third respondent detained the truck on the ground that the genuineness of the goods in transit (its quantity etc.) and/or tendered documents requires further verification. Accordingly, on 14.01.2019, the th....
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....ter referred to as "the Board"), to point out that the Board has prescribed the procedure which is required to be followed by the proper officer at the time when the goods and conveyance are intercepted. It was pointed out that in terms of the said circular, if upon verification of the documents and on verification of the goods, no discrepancy is found, the conveyance shall be allowed to move further. It was submitted that in the present case, the relevant documents namely the e-way bill and the invoice were duly produced and no discrepancy has been found therein and that though the conveyance was detained for the purpose of inspection of the goods, no inspection appears to have been carried out. It was submitted that in the absence of any discrepancy having been noticed by the proper officer, it was not permissible for the officer to detain the conveyance any longer or to proceed under section 129 or 130 of the CGST Act. It was submitted that, therefore, the entire action of the third respondent in passing the orders under section 129 and section 130 of the CGST Act respectively, is illegal and arbitrary and is not in consonance with the instructions issued by the Board in the cir....
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....for the respective parties. In the present case, this court is called upon to examine the validity of the impugned order dated 08.04.2019 passed by the third respondent under section 130 of the CGST Act as well as the order dated 14.1.2019 whereby detention of the conveyance and together with the goods contained therein has been ordered under section 129(1) of the CGST Act. 7.1 The facts have been noted hereinabove. The conveyance in question was transporting the goods being brass electrical parts from Jamnagar to Delhi. The consignor, viz. the petitioner, and the consignee are duly registered under the relevant GST Acts. On 14.01.2019, when the conveyance came to be intercepted, the driver of the conveyance had duly produced the e-way bill as well as the invoice in connection with the goods that were transported. On behalf of the respondents, nothing has been pointed out to show that there was any discrepancy in the e-way bill or the tax invoice. Under the circumstances, in the light of the instructions issued by the Board in the Circular dated 13.04.2018, since, upon verification of the documents no discrepancies were found, the conveyance was required to be allowed to move fur....
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....within three days of such physical verification. However, in the facts of the present case, no such reports in Part A of Form GST EWB-03, Form GST MOV-04 or Part B of Form EWB-03 have been prepared. Thus, it appears that though the vehicle was detained for the purpose of carrying out inspection, no such inspection was carried out or that upon physical verification no discrepancy was found in the conveyance/goods or documents. Clause (g) of the above referred circular requires that where no discrepancies are found after the inspection of the goods and conveyance, the proper officer shall issue forthwith a release order in Form GST MOV-05 and allow the conveyance to move further. The clause further provides that when the proper officer is of the opinion that the goods and conveyance need to be detained under section 129 of the CGST Act, he shall issue an order of detention in Form GST MOV-06 and a notice in Form GST MOV-07 in accordance with the provisions of subsection (3) of section 129 of the CGST Act, specifying the tax and penalty payable and such notice is required to be served on the person in charge of the conveyance. In the facts of the case, despite the fact that no discrep....