AI Drafter 
TaxTMI 
TaxTMI 
2020 (10) TMI 897
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....o issue writ of mandamus, or any other appropriate writ, order or direction quashing and setting aside the impugned order under Section 129 in Form GST MOV 06 dated 10.08.2020 as being illegal, arbitrary, without jurisdiction and unconstitutional. (C ) The Hon'ble Court may be pleased to issue writ of mandamus, or any other appropriate writ, order or direction quashing and setting aside the impugned notice UNDER Section 130 in Form GST MOV 10 dated 10.08.2020 as being illegal, arbitrary, without jurisdiction and unconstitutional. (D) The Hon'ble Court may be pleased to direct the release of goods seized by the Respondent authorities. (E) The Hon'ble Court may be pleased to direct the release of vehicle....
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.... at Delhi. The goods were loaded in a vehicle bearing No. TN 50AA3666 from Kasaragod. E-way bills were generated on 01.08.2020 for all the invoices referred to above. 4. The respondents intercepted the vehicle at 8:30 p.m. at Songadh-Surat Road and issued Form MOV-01. The goods and the truck came to be seized under Section 129 of the GST Act, 2017. In the Form GST MOV-06, which is at Page-14, Annexure-A to this paper-book, the following discrepancies have been shown upon physical verification of the goods and the conveyance. 1. As per written statement given by in charge of conveyance/driver Murali Muragaiyan the goods in movement i.e. Areca Nuts is to be delivered partly at Surat City and remaining at Rajkot, which is the matte....
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....ration details of the receipt, it appears that BASIYA TRADING GSTN: 24AVGPBD2621120 is effective from 24.01.2020. No additional place of business is indicated. The taxable person has indicated HSN Code 21069020, 21069030, 09092110 and 0910 for outward supply. While the taxable person seems to have made supply only Areca Nut (HSN Code: 0802). 6. The GSTR-3B has been filled Nil in the first month of the taxable person's registration number i.e., January, 2020 . In February, 2020, the total outward supply is shown at Rs. 3,00,88,030/- and the total payable as CGST and SGST is Rs. 15,04,00/-. Out of which sales of Rs. 2,69,22,455/- are shown to be URP in B2C ITC of IGST Rs. 16,50,424/- has been claimed in GSTR-3B. During the same p....
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....19 this month, the taxable person appears to have generated an inward supply e-way bill without actually receiving the goods to claim ITC. 9. This month, the taxable person has claimed IGST's ITC Rs. 1,86,173/- . During this month, according to the inward report of E-way bill, a total of E-way bills of Rs. 37,23,460/- have been generated. While a total of 7 outward e-way bills of Rs. 2,45,63,175/- have been generated. As per GSTR-3B of BASIYA TRADING in May, 2020, the outward supply is down of Rs. 2,45,63,175/-. According to the Outward W-way Bill Report of the taxable person, supply of Areca Nut (HSN Code: 0802) appear to have taken place from Rajkot to Kasaragod, Kerala during this period. Which seems doubtful. 10. D....
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.... stock of any kind was found from the place of business as per the investigation report of the place of business. 13. BASIYA TRADING GSTN:24AVGPB02621120 shows more than 43% outward supply as B2C. Even after such large B2C outward supply in Crore. The place of business does not open regularly. In this situation arrangement of outward supply of B2C, the owner or their authorized representative and sufficient place to store the stock not be there which is not likely there actually on basis of investigation report of the place of business. 5. The matter, as on date, is at the stage of Form GST MOV-10. Thus, the writ applicant has been called upon to show-cause as to why the goods and the vehicle should not be confiscated under Sect....