TaxTMI 
TaxTMI 
2021 (4) TMI 551
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....n-Review No.93/Review/2020-21 dated 27.08.2020 passed by the Commissioner, Central Goods and Service Tax Commissionerate, Alwar under Section 107(2) of the Central Goods and Service Tax Act, 2017, against the Order in Original No.01/2020 dated 27.01.2020 (hereinafter also referred to as "the impugned order") passed by The Assistant Commissioner, CGST, Division-F, Bharatpur (hereinafter also referred to as "the adjudicating authority") in the case of M/s Chawla Transport Company, Deeg Road, Kumher Gate, Bharatpur (hereinafter referred to as the respondent). 2. Brief Facts of the case:- 2.1 The officers of the CGST Division-F, Bharatpur have intercepted a conveyance/vehicle bearing No. RJ 05 GB 2582 on 23.01.2020 at Bharatpur-Alwar Road....
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....r the CGST Act, 2017 read with IGST Act, 2017 shall be initiated. The notice was received by the respondent i.e. Sh.Naresh Chawla, Owner of M/s Chawla Transport Company, Deeg Road, Kumher Gate, Bharatpur, Rajasthan on 26.01.2020. 2.4 In view of the above, the owner of conveyance Sh.Naresh Chawla, (M/s Chawla Transport Company, Deeg Road, Kumher Gate, Bharatpur, Rajasthan) came forward to pay such tax and penalty as proposed under Section 129 (1) (a) of the Act within stipulated time of fourteen days from the date of receipt FROM GST - MOV-07, wherein they were asked to show cause as to why:- (i) Central Goods & Service Tax Rs. 13689/- + State Goods & Service Tax Rs. 13689/- and Cess Rs. 33642/- under Section 129 (1) and penalty ....
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.... appellant also stated that application is being submitted in accordance with Notification No.55/2020- Central Tax dated 27.06.2020 amending Notification No.35/2020-Central Tax dated 03.04.2020. 5. The respondent vide letter No. APPL/JPR/CGST/AL/73/VIII/2020/3653 dated 28.12.2010 were called upon to file a memorandum of cross objection against the appeal, within 45 days of receipt of this notice, filed by the department. The respondent submitted their memorandum of cross objection on 02.02.2021 which is as under:- i) During the time of release of goods it was not possible to come every owner of goods for release goods due to distance and other business work reasons. So all owners of goods granted me the right to treat as owner o....
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....his client to take necessary action/ or take part of any proceedings on behalf of them. Accordingly, his client pay the taxes and penalty and got release the goods and there was no other penalty upon him. In view of the submission both parties has requested to decide the case at the earliest. Discussion and findings : 7. I have gone through the facts of the case. I find that the Issues involved in the present case for consideration are as under : (a) Whether the appeal filed by the appellant is beyond the period of appeal or not as prescribed under Section 107(2) of CGST Act,2017 ? (b) Whether penalty imposed under Section 129(1)(a) of CGST Act,2017 by the Adjudicating Authority is proper or not ? (a) In respect o....
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....the right to treat as owner of goods and permit them to release the goods after offset all Tax, Penalties and other liabilities. So that time the respondent was treated as owner of goods. In this support, the respondent has also submitted an affidavit which is on judicial stamp paper of Rs. 100/- in which the same plea has been reiterated. Further I also find that in this case, the appellant or department stated that while passing the Order dated 27.01.2020, the Adjudicating Authority has erred in instant order under Section 129(1) (a) instead of Section 129(1) (b) of the CGST Act, 2017 which resulted in short payment of penalty. Before deciding the issue, it would be proper to look into the relevant provision which is as under:- SECT....
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....ntion and seizure of goods and conveyances. (3) The proper officer detaining or seizing goods or conveyances shall issue a notice specifying the tax and penalty payable and thereafter, pass an order for payment of tax and penalty under clause (a) or clause (b) or clause (c). 8. On going through the records, I find that there is no dispute in the fact that the detained/seized goods were released by the Adjudicating Authority to the Transporter i.e. Sh.Naresh Chawla, Owner of M/s Chawla Transport Company, Deeg Road, Kumher Gate, Bharatpur, Rajasthan on payment of tax and penalty as determined by him as the actual owners of the goods did not come forward for release of the goods. Further, I find that the Adjudicating Authority has impose....