2022 (10) TMI 912

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....r has been called upon to show cause as to why the penalty should not be imposed on the petitioner under Clause A of Sub Section 1 of 129 of the Central Goods and Services Tax Act which reads as under: "129.Detention, seizure and release of goods and conveyances in transit (i) Notwithstanding anything contained in this Act, where any person transports any goods or stores any goods while they are in transit in contravention of the provisions of this Act or the rules made thereunder, all such goods and conveyance used as a means of transport for carrying the said goods and seizure and after detention or seizure, shall be released, (a) on payment of penalty equal to two hundred per cent. of the tax payable on such go....

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....u on 26.09.2022 and on the same date, the impugned notice has been issued. 5. It is submitted that there is no supply within the meaning of the Central Goods and Services Tax Act, 2017 or the Integrated Goods and Services Tax Act 2017. It is further submitted that even otherwise the maximum penalty for discrepancy on account of the mistake in the E-way bill can be a maximum of only Rs.1000/- in terms of the circular of the Central Board of Indirect Taxes and Customs. A reference has been made to a circular bearing F.No.354/119/2017-TRU(Pt) dated 07.07.2022, F.No.354/320/2017- TRU(Pt) dated 22.11.2022 and Circular.64/38/2018-GST dated 14.09.2018. 6. The learned counsel for the petitioner has also drawn an attention to the decision of t....

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....he meaning of provisions of the Integrated Goods and Services Tax Act 2017. Ultimately, the purpose of E-way bill is to ensure that there is no leakage of revenue when the goods are on the move. Prima facie it appears that there is no supply for attracting of levy either under the provisions of the Central Goods and Services Tax Act, 2017 or the Integrated Goods and Services Tax Act 2017. Be that as it may, the matter would require a detailed consideration and considering the fact that the 2nd respondent has also issued the impugned show cause notice, I direct the petitioner to participate in the aforesaid proceedings. However, the detention of the excavator which is required for the petitioner's project in Odisha, may no longer be requ....