TaxTMI 
TaxTMI 
2021 (5) TMI 935
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.... No. CGST/Div-F/AE/EWB/RJ-05/-GC-1637/2019/1669, dated 18-9-2019 (hereinafter referred to as "the impugned order") passed by Assistant Commissioner, CGST, Division-F, Bharatpur (hereinafter also referred to as "the adjudicating authority"). 2. Brief Facts of the case :- 2.1 The appellant having GSTIN No. 09AFYPA6011Q2ZU is involved in trading of Stones of Marbles, Granite in the name & style M/s. Shree Hari Om Marbles. On 14-9-2019, the officers of the CGST Division-F, Bharatpur have intercepted a conveyance Bearing No. RJ 5-GC-1635 at 04.30 AM at Ludawai Toll, Bharatpur. After recording the statement on 14-9-2019 of Driver/Person In-charge of vehicle Shri Sonveer 4, Gopau, Kirawali, Agra (UP), the goods in movement were ins....
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....ion 130 of the CGST Act and under Section 130 of the SGST Act/Section 21 of the UTGST or under Section 20 of IGST Act, 2017 which are listed as under :- S. No. Description of Goods/conveyance Qty. in Sq. Ft. Rate/Sq. Ft Value in Rs. 1. Granite Slab (HSN-6802) 3947 Rs. 40/- 1,57,880/- 2. Conveyance No. RJ 05-GC-1635 01 22,50,000/- Accordingly, a notice in FORM-10 dated 16-9-2019 was issued and duly served to Shri Sonveer, Driver/person In-charge of conveyance Bearing No. RJ 05-GC-1635 and Goods. 3. Further the adjudicating authority vide impugned Order No. CGST/Div-F/AE/EWB/RJ-05/-GC-1637/2019/1669, dated 18-9-2019 vide FORM GST MOV-11, dated 18-9-2019 passed the order as under :....
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.... of Goods and conveyance. However under Section 130 of CGST Act, 2017 only one of the above can be imposed on the assessee. • that under the facts and circumstances of the case, as per practice in marble and stone business measurement is taken for squared area whereas material loaded for full slab in which around 25-30% extra material is loaded by the party for odd size measurements and defective goods. 5. The letter dated 21-8-2020 regarding appearing for personal hearing in the matter fixed on 3-9-2020 at 14:30 Hrs through video conference was sent through Speed Post as well as through Email to the appellant. Further, Shri Gaurav Gupta, CA & Authorized Representative of the appellant vide their E-mail dated 2-9-2020 i....
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....ect liability. The details of excess found impugned goods in conveyance on physical verification are as under :- S. No. Transport Document/LR No. & Date Tendered Invoice/ documents No. & Date Description of goods in conveyance Qty. as per invoice Qty. as per physical verification Differ-ence 1. No. 286, dated 13-9-2019 Invoice No. 26, dated 13-9-2019 Granite Slabs (HSN 6802) 3840 Sq Ft. 7787 Sq Ft. 3947 Sq Ft. 7. The relevant portion of the Section 130 of the CGST Act, 2017 read as under :- (1) Notwithstanding anything contained in this Act, if any person :- (i) supplies or receives any goods in contravention on any of the provisions of th....
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.... goods passengers for hire, the owner of the conveyance shall be given an option to pay in lieu of the confiscation of the conveyance a fine equal to the tax payable on the goods being transported thereon. (3) Where any fine in lieu of confiscation of goods or conveyance is imposed under sub-section (2), the owner of such goods or conveyance or the person referred to in sub-section (1), shall, in addition, be liable to any tax, penalty and charges payable in respect of such goods or conveyance. (4) No order for confiscation of goods or conveyance or for imposition of penal penalty shall be issued without giving the person on opportunity of being heard. 8. I do not agree with the contention of the appellan....