TaxTMI 
TaxTMI 
TaxTMI 
2022 (12) TMI 1230
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....p with the consent of both sides and for this very reason, a counter affidavit from the respondents is really not necessary. 4. Short facts shorn of granular particulars are that the writ petitioner transported 'Carbon Black Feedstock Oil' ['CBFS Oil' or 'said consignment' for the sake of convenience]; that the writ petitioner imported said consignment from Singapore by sea; that thereafter it was transported by Rail from Mumbai to Chennai; that in Chennai when the truck was moved by surface, the truck was intercepted on 06.12.2022 at 09.35 a.m at Tondiarpet (Kasimedu); that the truck bears Registration No. TN 32-AE- 9889; that one Deepak, who was in the truck, had given a 'statement which has been recorded on 06.12.2022 in FORM GST MOV-01, bearing reference O.R.No.142/2022-23 (RS-VI)' [hereinafter 'impugned proceedings' for convenience] and this has been impugned in captioned writ petition; that the impugned proceedings says owner/driver/person incharge but the options have neither been scored off or ticked by the Authority concerned; that the Revenue counsel, on instructions, submits that Deepak was at the wheel (it would be desirable fo....
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....No.635/2022-23/ADJ if so desired and if so advised. To be noted, copy of the 09.12.2022 proceedings has been handed over by the learned Revenue counsel to the learned counsel for writ petitioner today. If the writ petitioner chooses to do the same in accordance with law, the Authority / forum / Court would consider the same on its own merits and in accordance with law untrammelled by any observation in this order which has been made for the limited purpose of disposal of captioned writ petition. 9. Sum sequitur is, the writ petition fails and the same is dismissed. Consequently, captioned WMP is also dismissed. To be noted, dismissal albeit preserving the rights of the writ petitioner is limited to the extent indicated supra i.e., providing a window to the writ petitioner to the limited extent set out supra. There shall be no order as to costs. ============= Document 1 FORM GST MOV-07 Notice under Sec.129(3) of the CGST Act, 2017 and the TNGST Act, 2017 / under Sec. 20 of the IGST Act, 2017 Notice No. 635/2022-23 Dated: 07.12.2022 1) The goods conveyance bearing No. TN32AE9889 was intercepted and Inspected by THIRU. BALAMURUGAN, Deputy State Tax Officer, R....
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....2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13 CARBON 2707 29620 1503985 99270717270717 STOCK 2) CALCULATION OF APPLICABLE PENALTY UNDER CLAUSE (b) OF SUB- SECTION (1) OF SECTION 129 SI. Description HSN No. of goods Code Total Rate of Tax Penalty amount Tax Tax Tax (1) (2) (3) (4) (6) (7) (8) Value Central State Integrated Cess Central State Integr ated (Rs.) Tax (5) Cess Tax Tax (9) (10) (11) (12) (13) 7) You are hereby directed to show cause, within seven days from the receipt of this notice, as to o why the proposed penalty mentioned supra should not be payable by you, failing which, further proceedings under the provisions of the CGST/SGST Acts, 2017 or the IGST Act, 2017 and the Goods and Services Tax (Compensation to States) Act, 2017 shall be initiated. 8) You are hereby directed to appear before the undersigned on 13.12.2022 (DD/MM/YYYY) at 11.00 A.M. (HH/MM). 9) If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the appointed date and time, the case will be decided ex-parte on ....
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....Section 68(3) of the Central Goods and Services Tax Act, 2017 and the Tamil Nadu Goods and Services Tax Act, 2017 or under section 20 of the Integrated Goods and Services Tax Act, 2017 read with Section 68(3) of the CGST / SGST Acts, 2017 on 06.12.2022 and the following discrepancies: were noticed. i) AT THE TIME OF INTERCEPTION No valid documents such as Invoice,E way bill, Delivery challan /Bill of supply were not furnished for the goods available in the conveyance No. TN32AE9889. 3) In view of the above, the goods and the conveyance used for the movement of goods were detained under Section 129(1) read with Section 68(3) of the CGST/SGST Acts or under section 20 of the IGST Act, 2017 read with Sec.68(3) and Sec. 129(1) of the CGST/SGST Acts by issuing an order of detention in Form GST MOV-06 and the same was served on the person in charge of the conveyance on 06-12-2022. 4) Section 129(1) of the CGST/SGST Acts, 2017 provides for the release of goods and conveyance detained on the payment of tax and penalty as under:- (i) the applicable tax and penalty equal to one hundred per cent of the tax payable. on such goods, where the own....