2023 (2) TMI 538

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Assistant Commissioner, Bureau of Investigation (North Bengal) Headquarter. It is the case of the petitioner that the petitioner is the manufacturer/supplier of milestone Bitumen Emulsion and Allied products. The petitioner is a Registered Taxable Person duly registered under the GST Act with specific GSTIN number. In course of business, the petitioner supplied 158 drums of Bitumen Emulsion containing 200 kgs in each drum, in all measuring about 31,600 kgs with invoice No.555/2021-22 dated 5th March, 2022 generating proper E-Way bill dated 5th March, 2022 which was valid up to 9th March, 2022 from Begusarai to Guwahati. For the purpose of transporting the said goods the petitioner paid IGST at the rate of 18% amounting to Rs.2,58,804. O....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....-Way bill had expired. It is further submitted by the learned Advocate for the petitioner that GST is a destination based tax, i.e., the goods and services will be taxed at the place where they are consumed and not at the origin or during its transit. So, the state where they are consumed will have the right to collect IGST. The petitioner did not evade tax. As the vehicle could not proceed due to breakdown from the territory of the State of West Bengal the petitioner is not entitled to pay any tax. In support of his contention the learned Advocate for the petitioner refers to a decision of this Court in M/s Hanuman Ganga Hydroprojects Private Limited vs. Joint Commissioner, State Tax Authority, Siliguri Circle & Anr. (WPA 1480 of 2022 d....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....visions 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 documents relating to such goods and conveyance shall be liable to detention or seizure and after detention or seizure, shall be released,-- (a) on payment of the penalty equal to two hundred per cent. of the tax payable on such goods and, in case of exempted goods, on payment of an amount equal to two per cent. of the value of goods or twenty-five thousand rupees, whichever is less, where the owner of the goods comes forward for payment of such tax and penalty; (b) on payment of the penalty equal to fifty per cent. of the value of the goods or two hundred per cent. of the tax payable....