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TaxTMI 
TaxTMI 
TaxTMI 
2021 (12) TMI 1413
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....hing and setting aside the Order of Detention U/s. 129(1) of the CGST Act, dated 22.07.2021 issued by the respondent No.2 in the interest of justice; (C) Your Lordships may be pleased to quash and set aside the Show Cause Notice U/s. 130 of the CGST Act dated 24.07.2021 issued by the respondent No.2 in the interest of justice; (D) Your Lordships may be pleased to quash and set aside the Order of Confiscation of goods and conveyance and demand of tax, fine and penalty passed by the respondent No.2 dated 11.08.2021 in the interest of justice; (E) Pending admission, hearing and final disposal of this petition, Your Lordships may be pleased to direct the respondent authorities to release the confiscated goods and conveyance i.e. Truck ....
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....ification had been passed in Form GST MOV- 02. The goods and conveyance, according to the petitioner were accompanied by e-way bills and invoices however, the detention order in Form GST MOV-06 under Section 129(1) of the Central Goods and Services Tax Act read with Section 20 of the Integrated Goods and Services Tax Act had been passed. 2.2. The detention order reflects the seller and dealer being suspicious but the order is silent on the alleged discrepancies as no reason has been given with regard to the suspicious parties. There is no discrepancy on record in the e-way bills and invoices. It is the grievance on the part of the petitioner that the authority has arbitrarily imposed fine of Rs. 54,93,605/- despite knowing fully well that ....
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....ical verification of goods which are already on record. 3.3. It is a clear case of the respondent that the recipient Nandha Trade Mart is suspicious which had shown its principal place of business at Riya Road, Rajkot and on verification of the data, the authority found that Nandha Trade Mart has filed only summary return in form GSTR3B for June, 2021. The said return is NIL. Again it transpired that it has generated 16 e-way bills of inward supply worth Rs. 4,79,31,650/- in the month of June, 2021. 3.4. On due verification, the discrepancies had been noted by the respondent authority which had also communicated to the Deputy Commissioner for the physical verification of the place of business of Shri Nandha Trade Mart. The report of verif....
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....ow cause notice which is quite vague and unclear. He has also sought to rely on the following three decisions of this: - (i) Synergy Fertichem Pvt. Ltd. vs. State of Gujarat [SCA 4730/2019, decided on 08.03.2019]; (ii) Sri Krishna Traders vs. State of Gujarat [SCA 11016/2019, decided on 29.01.2020] (iii) Shri Anant Jignesh Shah, Proprietor of M/s. Nakoda and Company vs. The Union of India through the Under Secretary and Others [SCA 12712/2020, decided on 06.11.2020] 5. Learned Assistant Government Pleader Mr. Trupesh Kathiriya has urged that credentials of both the purchaser and seller are seriously questionable, therefore, this is not a case where the Court needs to intervene. He also has further submitted that with all his propo....
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....een noticed that the summary return had been filed by the Nandha Trade Mart in form GSTR3B for the month of June, 2021. It was a NIL return. 6.4. From the e-way bills available, it appeared that 16 e-way bills had been generated of inward supply worth Rs. 04,79,31,650/- in the month of June, 2021. The Deputy Commissioner was communicated this and the physical verification had taken place at Shri Nandha Trade Mart, Rajkot. It was found that it has a shop of 90 sq.ft. and there is no stock available although it had purchased goods worth Rs. 4.50 Crores (rounded off). The authority therefore initiated the proceedings under Section 130 of the CGST Act. The contact number of Mr. Akhil - Proprietor of Shri Nandha Trade Mart was switched off, hen....