TaxTMI 
TaxTMI 
2020 (7) TMI 177
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.... warehouse at Hazira, Gujarat. Further the movement of the said goods was processed by the SEZ unit of the petitioner at Kattupalli, Tamil Nadu. 3. The goods were moved and were supported by Delivery Challan and E-way bill No.511176987299 dated 23.03.2020 along with necessary documents such as Non-returnable gate pass, Tax invoice and bill of entry. The journey of all the assignment started on 23.03.2020. However due to sudden lock down announcement by Government of India and the respective State Governments with effect from 24.03.2020 movement of the goods were stopped abruptly. But movement of goods vehicles were allowed subject to relaxation of norms of lock down. One of the means of conveyance bearing HR39E 4796 was intercepted and inspected by respondent No.2 Commercial Tax Officer, Vigilance-02, A Block Vanijya Therige Karyalaya, Bengaluru -47 and on verification they detained goods and conveyance under Section 129(1) of the Central Goods and Services Tax Act, 2017 (for short `CGST Act') on the ground as per the physical verification of the vehicle the quantity was 41 Metric Tonnes and declaration was made for 31 Metric Tonnes only. 4. The petitioner addressed a let....
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....be concluded that the order is only clerical error and misreading of the quantity of the goods. He would further submit that the petitioner claims that he has brought the fact of error to the notice of the respondent No.2 but it was not agreed upon and hence error cannot be treated as a clerical one. 10. In the over all context and circumstances the brief point for consideration in the form of moot question would be `whether the result of imposing of tax and penalty is a mere wrong reading of the table or wrong calculation that could have been avoided by the respondent No.2'. If the error is not a clerical error that could have been done away by respondent No.2 and the matter becomes appealable. 11. In this connection learned counsel Sri Ravi Raghavan would submit that by all means it is self explanatory that in the instant case the total amount of tax and penalty is imposed because of the wrong reading and a error not considered by respondent. Learned counsel for petitioner would further submit that respondent No.2 while adjudicating the matter after clarification observed that the imposition of tax is not erroneous considering 41 Metric Tonnes. Learned counsel would fur....
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....ribed within three months from the date on which the said decision or order is communicated to such person. (2) The Commissioner may, on his own motion, or upon request from the Commissioner of State tax or the Commissioner of Union territory tax, call for and examine the record of any proceedings in which an adjudicating authority has passed any decision or order under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, for the purpose of satisfying himself as to the legality or propriety of the said decision or order and may, by order, direct any officer subordinate to him to apply to the Appellate Authority within six months from the date of communication of the said decision or order for the determination of such points arising out of the said decision or order as may be specified by the Commissioner in his order. (3) Where, in pursuance of an order under sub-section (2), the authorised officer makes an application to the Appellate Authority, such application shall be dealt with by the Appellate Authority as if it were an appeal made against the decision or order of the adjudicating authority and such authorised ....
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....ause against the proposed order. Provided further that where the Appellate Authority is of the opinion that any tax has not been paid or short-paid or erroneously refunded, or where input tax credit has been wrongly availed or utilised, no order requiring the appellant to pay such tax or input tax credit shall be passed unless the appellant is given notice to show cause against the proposed order and the order is passed within the time limit specified under section 73 or section 74. (12) The order of the Appellate Authority disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reasons for such decision. (13) The Appellate Authority shall, where it is possible to do so, hear and decide every appeal within a period of one year from the date on which it is filed: Provided that where the issuance of order is stayed by an order of a court or Tribunal, the period of such stay shall be excluded in computing the period of one year. (14) On disposal of the appeal, the Appellate Authority shall communicate the order passed by it to the appellant, respondent and to the adjudicating au....
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....any point which has not been raised and decided in an appeal referred to in clause (a) of subsection (2), before the expiry of a period of one year from the date of the order in such appeal or before the expiry of a period of three years referred to in clause (b) of that sub-section, whichever is later. (3) Every order passed in revision under sub-section (1) shall, subject to the provisions of section 113 or section 117 or section 118, be final and binding on the parties. (4) If the said decision or order involves an issue on which the Appellate Tribunal or the High Court has given its decision in some other proceedings and an appeal to the High Court or the Supreme Court against such decision of the Appellate Tribunal or the High Court is pending, the period spent between the date of the decision of the Appellate Tribunal and the date of the decision of the High Court or the date of the decision of the High Court and the date of the decision of the Supreme Court shall be excluded in computing the period of limitation referred to in clause (b) of sub- section (2) where proceedings for revision have been initiated by way of issue of a notice under this section. ....