TaxTMI 
TaxTMI 
2020 (11) TMI 388
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....he hearing and final disposal of this petition, to stay the implementation and operation of the Order of Detention under Section 129(1) of the CGST Act dated 02/10/2020 at Annexure "A" to this petition; (e) pending the hearing and final disposal of this petition, to stay the implementation and operation of the Show Cause Notice under Section 130 of the CGST Act dated 02/10/2020 at Annexure "Al" to this petition; (f) pending the admission, hearing and final disposal of this petition, direct the Respondents to release the Conveyance bearing number GJ-04-X-8194 without payment of tax and penalty; (g) pending the admission, hearing and final disposal of this petition, to direct the Respondents to release the Goods worth Rs. 8,99,160/- without payment of tax and penalty; (h) pending the admission, hearing and final disposal of this petition, to direct the Respondents to release the Goods worth Io Rs. 8,99,160/- along with the Conveyance bearing number GJ-04-X-8194 without payment of tax and penalty; (i) any other and further relief deemed just and proper be granted in the interest of justice; (j) To provide for the cost of this petit....
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....way bill), however transactions (mainly it's purchase from VARUNI INTERNATIONAL GSTN: 24BFPPG8457Q12) and RATNARA) STEEL: 24AKWPM4367)12H) of seller M/s Imran Impex GSTN: 24AFUPA2361K1ZE are suspicious and its require further verification hence purchase ledger along with tax invoices with supporting documents like E-way Bills, LR, Weight receipt Etc needs to be submitted this office for verification purpose. 3. After analyzing the transactions, returns filled by the respective firms and data available on E-way bill portal for M/s IMRAN IMPEX GSTN: 24AFUPA2361K1ZE It Is observed that M/s IMRAN IMPEX is purchasing their goods from; i. Varuni international GSTN: 24BFPPG8457Q1Z) ii. SHIMAF CORPORATION GSTN: 24ETCPP2790H12ZI iii. DIVYA ENTERPRISE GSTN: 24ASDPS3463N1ZB8 iv. RATNARAJ STEEL GSTN:24AKWPM4367J12H v. UNIVERSAL TRADERS GSTN: 254BYKPT4489V2Z6 vi. A M TRADING COMPANY GSTN: 24AVMPG6258P1ZX vii. A R ENTERPRISE GSTN: 24BPTPV7539E127 viii. RV ENTERPRISE GSTN: 24BBMPJ6668K1Z2 After analyzing history on e-way bill portal above firms mentioned above, it is observed that these firms are suspicious ....
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....ks about the detention, seizure and release of goods and the conveyances in transit. It is further pointed out by Mr. Hemani that the show cause notice has been issued on the assumption that the past transactions of the writ applicant are doubtful and therefore, a detailed inquiry is required in the matter. It is also argued that the supplier from whom the writ applicant purchased the goods, namely, M/s. Shiv Shakti Trading Company, has issued the purchase bill and the same was verified by the respondent No.2 on 29th September, 2020. 7. It is also argued that the conditions enumerated under Sub-Section (1) of Section 130 of the GST Act are not fulfilled in the present case. In short, the argument of Mr. Hemani is that Section 130 of the GST Act cannot be invoked (a) for the past transaction and (b) even when the supplier had accepted and paid taxes, penalty or other duties under Section 130 of the GST Act for such past transaction. 8. In such circumstances referred to above, Mr. Hemani prays that there being merit in his writ application, the same be allowed and the show cause notice in the Form GST MOV-10 be quashed and set aside. He prays that the goods and the conveyance b....
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....this Hon'ble Court is drawn to the nature of transaction. Accordingly, to the petitioner himself one M/s. Hussain Sheth Enterprise, Bhavnagar had placed an order with the petitioner for HMS Scrap. The goods were to be picked up from Shiv Shakti Trading Company, Gandhidham and same were to be delivered to M/s. Hussain Sheth Enterprise, Bhavnagar. However, the petitioner neither before the authorities nor before this Hon'ble Court has generated or produced the e-way bill of Shiv Shakti Trading Company. The only e-way bill that is produced is for the socalled movement of goods from the office of the petitioner to the said M/s. Hussain Sheth Enterprise, Bhavnagar. However, the petitioner failed to generate and/or produce the e-way bill for purchase of goods from M/. Shakti Trading Company. Therefore, admittedly there is a clear violation of the Rule 138A and therefore the said argument of the petitioner with regard to compliance of Rule 138A of the CGST Rules is without any basis. Ironically in the past when the petitioner has purchased scrap from M/s. Shiv Shakti Trading Company, the petitioner has generated eway bills for the said transactions and for the reasons best known ....