TaxTMI 
TaxTMI 
2020 (10) TMI 887
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....agar, Jaipur by the Officers of CGST Division-B, Jaipur. The statement of the Driver/Person In-Charge, of the vehicle was also recorded on 30.11.2018. The goods in movement were inspected under the provisions of sub section (3) of Section 68 of the Central Goods and Service Tax Act, 2017 and the following discrepancies were found:- (a) Some material/goods were found without invoice and E-way Bill and the rest of the material were also without valid E-way Bill as the vehicle number was different in the said E-way Bill. 2.2. In view of the above, the impugned goods and the conveyance used for the movement of goods were detained under sub-section (1) of Section 129 of Central Goods and Service Tax Act' Act 2017 read with sub-section (3) of Section 68 of the State/Union Territory Goods and Service Tax Act, 2017 or under Section 20 of the Integrated Goods and Service Tax Act, 2017 read with sub section (3) of Section 68 of the CGST Act, 2017 by issuing an order of detention in FORM GST MOV 06 and the same was served on the person in charge of the conveyance and owner of the vehicle on 03.12.2018. As the appellant has not objected and refused for any notice and personal hear....
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....from the transport company. (iv) that the adjudicating authority has passed the order without conducting any enquiry for arriving at correctness of the facts and submission as explained in their defence. (v) that the appellant company has not admitted their liability rather for an early release of the goods and vehicle. (vi) that the show cause notice no.7199 dated 04.12.2,018 proposing therein to attend the office on 05.12.2018 is not proper as the appellant has been given only one day. (vii) that the adjudicating authority in the impugned order dated 06.12.2018 in which the name of person in-charge has been mentioned as Sh. Nemichand when the appellant company has come forward to present their case. (viii) that the adjudicating authority in impugned order in FORM MOV-09 in the column of "Details of conveyance detailed" the adjudicating authority has mentioned the name of some other vehicle as RJ 14 GA 6858 whereas no such vehicle has ever been used by the appellant company or their logistics for movement of the goods in question. The goods have been moved in RJ-32-GA-8579 in place of vehicle number RJ 14 GA 9070 but all the entries are fully verifiable and ....
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....eyance Number has mentioned RJ-32-GA-8579 whereas in the column details of conveyance detained has been mentioned as R3-14-GF-6858 whereas on perusal of order no such vehicle has been used by the appellant in movement of goods. From the above, it appeared that adjudicating authority while passing the order has not paid proper attention. 7. I find that M/s Eureka Forbes Limited, GSTIN 08AAACE5767F1ZK, the owner of the goods usually supplies of water purifiers and vaccume cleaner through their logistics firm i.e. M/s Yusen Logistics (India) Pvt Ltd SP 636 (A-2) Road No.6, VKI Area, Jaipur-302013 who handles the logistics and generally despatches the goods to transport company i.e. M/s Asian pacific Cargo which is situated at Bani Park, Jaipur the distance between logistic firm and transporter is less than in the radius of 50 Kilometer for further transportation the goods in all over the State at their end, through vehicle i.e. Pickup RJ 14 GA 9070 after generating the e-way bill with regard to goods in movement. On 30.11.2018 their logistics firm i.e. M/s Yusen Logistics (India) Pvt Ltd SP 636 (A-2) Road No.6, VKI Area, Jaipur-302013 who handles the logistics work of M/s....
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.... a distance of less than fifty kilometers within the State from the place of business of consignor to the place of transporter for further transportation of goods, then the vehicle number is not mandatory. As per Rule 138 of the CGST Rules, 2017- Information to be furnished prior to commencement of movement of goods and generation of e-way bill (1) Every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees- (i) in relation to a supply; or (ii) for reasons other than supply; or (iii) due to inward supply from an unregistered person, shall, before commencement of such movement, furnish information relating to the said goods as specified in Part A of Form GST EWB-01, electronically, on the common portal along with such other information as may be required on the common portal and a unique number will be generated on the said portal: Provided further that where the goods to be transported are supplied through an e-commerce operator or a courier agency, on an authorization received from the consignor, the information in Part A of FORM GST EWB-01 may be furnished by such e-commerce operator or courier agency and a unique number wil....