2021 (4) TMI 505

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.... Butter (Ghee), Butter and other milk products under the name of M/s Om Trading Company Gwalior. On 05.10.2018, a show cause notice was issued to the appellant by the Deputy Commissioner of State Tax Gwalior, in which it was stated that the appellant is carrying on the business only on papers and the e-way bills are downloaded but the concerned vehicles are not transporting any goods in actual. The cause of action action arose when the report bearing No.229/Deputy Commissioner's office dt.29.08.2018 was addressed by the Dy. Commissioner, Range- A, Agra to the Joint Commissioner, Gwalior, whereby it transpired that the appellant had carried out business transactions with one M/s Macro International, Kacharighat, Agra and has purchased 8100 kgs. of clarified butter through bill No.53 on 31.07.2018 amounting to Rs. 23,49,000/- and again purchased 1000 Tin of clarified butter through bill No.54 amounting to Rs. 40,50,000/-. In view of aforesaid, a show cause notice dt.05.10.2018 was issued as it was found that the bills were without supply of goods in violation of stipulations contained in the Act of 2017. The notice was purportedly issued under Rule 21 (b) of the Central Goods and....

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....h is arbitrary and without jurisdiction. In such circumstances, the impugned order deserves to be set aside. 4. Learned counsel for the appellant in support of his contention has placed reliance on the judgment of High Court of Kerala in the case of Kannangayathu Metals Vs. Asst. State Tax Officer and others reported in (2020) 38 GSTJ 482 (Ker) to contend that as per Section 129 of GST Act, there is no mandate for detaining goods merely because driver took an alternate route to reach the destination, if the goods are covered by valid E-way Bill. The writ petition was allowed. He further placed reliance on another judgment of High Court of Kerala in the case of Relcon Foundations (P) Ltd. Vs. Asstt. State Tax Officer and others reported in (2020) 38 GSTJ 482 (Ker), in which it is held that detention of the vehicle under Section 129 of GST Act is not justified. 5. Per contra, the counter affidavit has been filed by the respondents. Shri R.P.Singh Kaurav, learned Government Advocate appearing for the respondents/State contended that the appellant had failed to bring on record any material before the authorities to show that the bills/e-way bills which were issued and are in ques....

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....r (c) violates the provisions of section 171 of the Act or the rules made thereunder. (d) violates the provision of rule 10A. (e) avails input tax credit in violation of the provisions of section 16 of the Act or the rules made thereunder, or (f) furnishes the details of outward supplies in FORM GSTR-1 under section 37 for one or more tax periods which is in excess of the outward supplies declared by him in his valid return under section 39 for the said tax periods; or (g) violates the provision of rule 86B." Rule 22 of the Rules of 2017 is also reproduced hereinunder :- "22. Cancellation of registration. - (1) Where the proper officer has reasons to believe that the registration of a person is liable to be cancelled under section 29, he shall issue a notice to such person in FORM GST REG-17, requiring him to show cause, within a period of seven working days from the date of the service of such notice, as to why his registration shall not be cancelled. (2) The reply to the show cause notice issued under sub-rule (1) shall be furnished in FORM REG-18 within the period specified in the said sub-rule. ....

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....ch certain discrepancies were found with regard to the business of the appellant. It was found that the appellant had failed to prove eway bill transaction details, therefore, the registration was cancelled. A proper opportunity of hearing was afforded to the appellant. No cogent documentary evidence is available on record to justify the stand taken by the appellant. The learned Single Judge has rightly come to the conclusion and dismissed the writ petition. 11. The judgments relied on by the learned counsel for the appellant are of no assistance to the appellant inasmuch as the facts of those cases and the present case are altogether different. In the present case, in the detailed enquiry it was found that no material physically transferred from Agra to Gwalior. 12. In view whereof, no fault can be found in the finding recorded by the learned Single Judge as well as learned appellate authority. Accordingly, the writ appeal fails and is hereby dismissed. ============= Document 1 “...पाया गया कि संबंधित अधिकारी द्वारà¤....

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.... से माल देशी घी क्रमशः रुपये 2349000/- एवं रुपये 4050000/- बिल क्रमांक 53 दिनांक 31-07-2018 एवं बिल क्रमांक 54 दिनांक 31-07-2018 से क्रय करना दर्शाया है। आगरा के विक्रेता व्यवसाई मेसर्स मार्को इंटरनेशनल आगरा के द्व रा विभागीय पोर्टल पर मुख्य व्यवसाय स्थल के अतिर....

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....¨ क्रमांक HR 63 A 3341 हैं, निर्धारित तिथि को टोल प्लाजा से पास नही हुए हैं। इससे स्पष्ट है कि क्रेता विक्रेता दोनों व्यवसाइयों द्वारा केवल प्रपत्रों का आदान-प्रदान किया जा रहा है। वास्तव में माल का कोई परिवहन नहीं किया जा रहा है। अपीलार्....

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....िप्टी कमिश्नर, वाणिज्यिक कर रेंज, आगरा के प्रतिवेदन के आधार पर पंजीयन निरस्त किया गया है। जिसमें उनके द्वारा विक्रेता व्यवसाई मेसर्स मार्को इंटरनेशनल आगरा के व्यवसाय स्थल की जांच की गई। तथा पाया गया कि विक्रेता द्वारा माल का ....