2022 (6) TMI 603

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....T MOV- 06 dated 28/04/2022 (Annexure - "A*)passed by the Respondent No. 4; (aa) That Your Lordships may be pleased to issue a Writ, direction, or order, under Article 226 of the Constitution of India, quashing and setting aside the impugned FORM MOV-10 issued by Respondent no. 4 on 06.05.2022 (Annexure - J) and declared as nonmaintainable being passed without jurisdiction; (b) to hold the Order of Detention dated 28/04/2022passed by the Respondent No. 4 under Section 129(1) of the CGST Act in Form GST MOV-06 at Annexure - "A"as non- maintainable as the same being passed without jurisdiction; (c)Pending the admission, hearing and final disposal of this petition, to stay the implementation and operation of the Order of detention under Section 129(1) of the CGST Actin Form GST MOV-O6dated 28/04/2022at Annexure - "A" to this petition; (cc) That Your Lordships may be pleased to issue a Writ of Prohibition or any other appropriate writ, direction, or order, completely and permanently prohibiting Respondent no. 4 from proceeding further pursuant to MOV-10 (Annexure -J). (d) direct the Respondent No. 3 to release the Goods worth Rs.1,08....

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....m. 6.4 Though the goods in transit were being transported in accordance with the Act and though the driver had produced relevant documents before the authority which were in accordance with the Act and the Rules, the goods were detained and therefore a representation was made before the Authority but the goods were not released by the authority. Being aggrieved with the action of the respondent-authorities, present petition has been filed. 7.After filing of the petition, by way of draft amendment, learned advocate has produced several documents including a notice issued by respondent Nos. 2 to 4 under Form GST MOV- 10 exercising powers under section 130 of the CGST Act and therefore accordingly amendment as carried out. 8.Learned Senior Advocate Mr. Tushar Hemani for learned advocate Ms. Vaibhavi Parikh for the petitioner has taken us through MOV-06 issued while detaining the goods to submit that the authority has exercised its powers having not vested in it under section 129 of the Act in view of the fact that the authority has relied upon some transactions which have taken place between the petitioner and with regard to some other party in the years 2017- 18, 2018-19, 20....

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....petition may be dismissed. 11. We have heard learned advocates for the respective parties. It is not in dispute that when the conveyance was intercepted along with the goods, the driver of the conveyance did produce necessary documents which are required under the Act as well as the Rules like invoice, E-way bill, Lorry receipts. After following the procedure, when MOV-06 was issued, following reasons were assigned by the authority for exercising its powers under section 129 of the Act. The same reads as under: Discrepancies noticed after physical verification of goods and conveyance Mismatch between goods in movement and documents tendered, the details of which are as under:-a)............ b)............ c).................. Mismatch between E-Way bill and goods in movement, the details of which are as under:a)............ b)............ c).................. Goods not covered by valid documents, and the details of which are as under- a) Invoice/E-Way Bill Not Tendered with Some Of Goods Others 1) Dealer M/s, SHREE DHANLAXMI METAL INDUSTRIES (GSTN 24AEBPK5633A1Z5) engage in the business of copper scrap and copper wire. On the verification following discrepancies foun....

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....T9122A129) issue different invoices to M/s Akshar traders (GSTN 24BRRPB3664A1Z3) and M/s Akshar traders (GSTN 24BRRPB3664A5Z3) issue invoices to M/s. SHREE DHANLAXMI METAL INDUSTRIES (GSTN 24AEBPK5633A125) .So,It shows that M/s, SHREE DHANLAXMI METAL INDUSTRIES (GSTN 24AEBPK5633A125) has utilized "input tax credit wrongly availed or utilised by reason of fraud" - M/s. SHREE OHANLAXMI METAL INDUSTRIES (GSTN 24AEBPKS633A1Z5) purchased copper sexap from M/s Maruti Corporation (GSTN 24DMJPR7385K1Z8), While M/s Maruti Corporation (GSTN 24DMJPR7385KIZ8) made purchase from M/s PRATIMA ENTERPRISE (24CKRPG7913D1Z5). M/s PRATIMA ENTERPRISE (24CKRPG791301Z5) has not made any purchase eventhough M/s PRATIMA ENTERPRISE (24CKRPG7913D1Z5) issue d ferent invoices to M/s Maruti Corpora (GSTN 240MIPR7385K128) and M/s Maruti Corporation (GSTN 240MJPR7385K1Z8) Issue different invoices to M/s. SHREE DHANLAXMI METAL INDUSTRIES (GSTN 2AAEBPKS633A1Z5). SO, It shows that M/s, SHREE DHANLAXMI METAL INDUSTRIES (GSTN ZAAEBPKS633A125) has utilzed "input tax credit wrongly availed or utilised by reason of fraud". - M/s, SHREE OHANLAXMI METAL INDUSTRIES (GSTN 24AEBPK5633A125) purchased copper serap from....