TaxTMI 
TaxTMI 
TaxTMI 
2020 (11) TMI 420
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.... Section 129(3) of the Karnataka Goods and Service Tax Act, 2017 (for short, 'the KGST Act') in JCCT (VIG)/CTO(VIG)- 40/SRS/INS-15/2018-19 (Annexure - A2) and JCCT(VIG)/CTO(VIG)-40/SRS/INS-16/2018-19 (Annexure A3), and * the subsequent orders dated 21.12.2090 in the corresponding appeal proceedings under Section 107(11) of the KGST Act in GST.AP.17/18-19 (Annexure-A1) and GST.AP.18/18-19 (Annexure-A) by the second respondent. 2. The petitioner asserts that it imports walkie-talkie sets only for supply to the Police and the other Government Security Departments across India. A consignment of these walkie-talkies is imported from M/s JVC Kenwood Corporation, Japan and dispatched to Bangalore Airports Custom Authority from Singapore Airport....
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....hicle after drawing mahazar because the driver, the person-in-charge, refused to accept such notice. 4. The proceedings in JCCT(VIG)/CTO(VIG)- 40/SRS/INS-16/2018-19 is with regard to the transportation of the consignment without e-way bills in the vehicle, and the other proceedings in JCCT (VIG)/CTO(VIG)-40/SRS/INS- 15/2018-19 relates to the vehicle bearing registration No. KA 02 AG 9261, and there is no dispute that notice in Form GST MOV-07 is issued by the CTO even in respect of this other vehicle bearing registration No. KA 02 AG 9261 after issuance of the required endorsements in the prescribed Forms. 5. The petitioner has filed its response dated 08.02.2019 with the Joint Commissioner of Commercial Taxes (Vigilance), Bengaluru placi....
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.... of CTO Enforcement Office, Devanahalli at 4:15 p.m. cannot be believed because the "Good's delivery place" and the "Passengers boarding/de-boarding places" at the Airport are different. The details maintained by M/s Menzies Aviation Security show that the vehicle entered airport for loading at 2:12 p.m. and exited at 2.33 p.m and therefore the driver's (Person-in-charge) statement that he left the Airport premises at 3:15 p.m., cannot be accepted. The CTO has consequentially issued the impugned Orders under Section 129(3) of the KGST Act demanding tax and penalty as contemplated under Section 129(1)(a) of the CST Act. 7. In the appeal under Section 107 of the CGST Act, the second respondent has confirmed the CTO's orders. The second r....
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....Menzies Aviation Security vide letter dated 18-02-2019 and Menzies Aviation Security in turn responded by providing entry and exit information of the said vehicles on 18-02-2019. 8. The second respondent has also concluded that the petitioner's contention that the Endorsements in the prescribed form are issued at 4:15 p.m. at the CTO Enforcement Office and the prescribed e-way bills were generated earlier cannot be accepted because the petitioner relies upon online tools and data which are not prescribed either under the provisions of the KGST Act or the KGST Rules. The data on the GSTIN have legal sanctity and this data establishes that the necessary e-way Bills were not generated when the consignment was moved from the Bangalore Inte....
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....ven any opportunity to test the veracity of either the correspondence with the aforesaid security agency or the details as mentioned by this agency in its correspondence. This is in fundamental violation of the principles of fair play encompassed within the opportunity of being heard contemplated under section 129 (4) of the KGST Act. 11. The learned counsel for the petitioner also emphasizes that lack of bona fides in the adjudication against the petitioner is manifest in the respondents encashing the Bank Guarantee furnished by the petitioner for securing the release of the goods as contemplated under section 107 of the KGST Act. The respondents, during the pendency of the appeal proceedings, could not have encashed the Bank Guarantee. ....
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....ements in the prescribed form were served at 4:15 p.m. when the vehicles reached the CTO Enforcement Office premises. 14. The petitioner to substantiate its aforesaid case proposes to rely upon the data available on Internet while the CTO relies upon correspondence with M/s Menzies Aviation Security. The documents relied upon by the petitioner are not accepted, and the reason assigned by the respondents for non-accepting the petitioner's case and the documents, in this Court's considered opinion, is rooted inseparably in the reliance upon the data furnished by M/s Menzies Aviation Security in response to the communication by the CTO. 15. The provisions of section 129(4) of the KGST Act mandates that no tax, interest or penalty shall be de....