2020 (1) TMI 1301

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....i-Evasion), Central Goods & Services Tax Commissionerate, Alwar (hereinafter also referred to as "the adjudicating authority"). Brief facts of the case :- 2.1 The brief facts of the case are that the appellant is having GSTIN No. 10AHNPV9499A1ZX engaged in business of trading activities in Ceramic Tiles. On 9-10-2018 at 9.45 AM at Sikandara Toll Plaza at NH 11, the officers of CGST Division, Sikar had intercepted in movement [of] the appellant's conveyance bearing Regn. No. RJ19 GD 7222. The statement of the Driver/person in-charge was also recorded on 9-10-2018. The goods in movement were inspected under the provisions of sub-section (3) of Section 68 of the Central Goods and Services Tax Act, 2017 and following discrepancies we....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nbsp;  That no show cause notice was issued to the appellant and the notice issued was non-speaking as the same did not disclose the material facts on the basis of which the notice was issued. (iii)   That as per free scheme to support in the market (on purchases of one box then one box will be free) provided by the company. (iv)   That the adjudicating authority has determined the value of goods without conducting any enquiry for the genuineness or say compare the product in the market with same product or say without any basis totally on presumption basis. 4. Personal Hearing in the case was conducted on 27-3-2019. Shri Sharod Asawa, Advocate appeared on behalf of the appellant and reques....