TaxTMI 
TaxTMI 
2022 (5) TMI 184
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....efs: "(a) to quash and set aside the Notice issued by the respondent No.3 under Section 129(3) of the CGST Act in Form GST MOV-07 dated 12/04/2022 (Annexure-A) (b) to quash and set aside the order of detention passed by the respondent No.3 under Section 129(1) of the CGST Act in Form GST MOV-06 dated 12/04/2022 (Annexure - A1) (c) pending the admission, hearing and final disposal of this petition, to stay the implementation and operation of the Notice issued under Section 129(3) of the CGST Act in Form GST MoV-07 dated 12/04/2022 at Annexure-A to this petition; (d) pending the admission, hearing and final disposal of this petition, to stay the implementation and operation of the order of detention passed ....
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....the returnable date, notify this matter on top of the Board. 7. No Notice now be issued to the respondents as Mr. Sharma, the learned AGP has already entered his appearance on their behalf." 3 We have heard Ms. Parikh, the learned counsel appearing for the writ applicant and Mr. Sharma, the learned A.G.P. appearing for the respondents. 4 It appears from the materials on record that the writ applicant, vide application dated 12th April 2022 addressed to the State Tax Officer - 2, Mobile Squad, Amirgadh, made a request to release the goods, as, according to the writ applicant, in stating the vehicle type, inadvertently, it was shown as ODC. The letter reads thus: "April 12, 2022 To, The State Tax Offi....
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....ng any specific reason and after receiving the information for the same from the driver, we have immediately sent our Ahmedabad Branch Manager to the checkpost to get the physical verification of the goods conducted but now you have issued the order/notice under section 129(1) at 9.15 PM (Vide Memo NO. 16 dated 12/4/2022 Form GST MOV-06 and MOV- 07) for the detention of the goods and vehicle and have assigned the reason: WRONG VEHICLE TYPE (ODC). It is submitted that goods were moved with all the proper documents including e-Way bill, generated from the GST Portal. Their was no Tax Evasion or Intent to evade Tax by any means. You have not found any discrepancy after physical verification of goods and conveyance but have detained th....
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....lled in the E-way bill. 6 Keeping the aforesaid in mind, we should look into the circular issued by the Government of India, Central Board of Indirect Taxes and Customs dated 14th September 2018. The same reads thus: "CBEC/20/16/03/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing *** New Delhi, Dated the 14th September, 2018 To, The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax (All) / The Principal Directors General / Directors General (All) Madam / Sir, Subject : Modifications of the procedure for interception of conveyance for inspec....
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....delivery challan/bill of entry and a valid e-way bill in physical or electronic form for verification. In case such person does not carry the mentioned documents, there is no doubt that a contravention of the provisions of the law takes place and the provisions of section 129 and section 130 of the CGST Act are invocable. Further, it may be noted that the non-furnishing of information in Part B of FORM GST EWB-01 amounts to the e-way bill becoming not a valid document for the movement of goods by road as per Explanation (2) to rule 138(3) of the CGST Rules, except in the case where the goods are transported for a distance of upto fifty kilometres within the State or Union territory to or from the place of business of the transporter to the ....
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....gits of the document number mentioned in the e-way bill; e) Error in 4 or digit level of HSN where the first 2 digits of HSN are correct and the rate of tax mentioned is correct; f) Error in one or two digits/characters of the vehicle number. 6. In case of the above situations, penalty to the tune of Rs. 500/- each under section 125 of the CGST Act and the respective State GST Act should be imposed (Rs.1000/- under the IGST Act) in FORM GST DRC- 07 for every consignment. A record of all such consignments where proceedings under section 129 of the CGST Act have not been invoked in view of the situations listed in paragraph 5 above shall be sent by the proper officer to his controlling officer on a weekly basis. ....