2022 (12) TMI 591

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....ies. On 18.2.2022, 793 pieces of large damaged battery and 7538 pieces of small damaged battery were sold to M/s Shanti Prakash Power Private Limited at Gwalior through tax invoice. The goods were being sent through Truck No.UP79-T-5059, and were enroute to its destination, when it was intercepted by Mobile Squad near Unnao on 23.2.2022. The truck was detained for verification under Section 20 of the Integrated Goods and Service Tax Act, 2017 read with Section 68(3) of the Central Goods and Service Tax Act, 2017. The physical verification and inspection was conducted on 26.2.2022. On 26.2.2022, a notice was served upon the driver of the truck under Section 20 of the IGST Act, 2017 read with Section 129(3) of CGST Act, 2017, granting five da....

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....fending the order of Adjudicating Authority as well as the First Appellate Authority submitted that the petitioner was trying to evade payment of tax and the battery was sold in terms of per piece and not according to the weight. He contended that Rule 46 of the Central Goods and Service Tax Rules, 2017 would be applicable in the present case. Having heard respective counsels for the parties and from the perusal of material on record, I find that the petitioner/assessee is dealing in the business of sale and purchase of old batteries, and tax invoice dt 18.2.2022 gives a complete detail of the batteries which were sold to M/s Shanti Prakash Power Private Limited at Gwalior. The description of the batteries given in the tax invoice is und....