TaxTMI 
TaxTMI 
2023 (2) TMI 721
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.... to Agra (UP), the goods were intercepted by Sh. Rajesh Kumar, Assistant Excise & Taxation (Enforcement) Faridabad South at Bata Chownk, Faridabad under the provisions of sub-section (3) of Section 68 of the CGST Act, 2017 read with sub-section (3) of Section 68 of the State/Union Territory of Goods and Services Tax Act or under Section 20 of the Integrated Goods and Services Tax Act, 2017. The driver did not produce E-way bills and, therefore, all the invoices he was carrying were not accepted to be complete and accurate. However, the complete set of invoices were submitted with the Appellate Authority later on. Copies of the bills dated 06/07.09.2021 are marked as Annexure P-1. The bills were not found in order and notice dated 08.09.2021 (Annexure P-2) was issued after detaining the goods vehicle. Vide order dated 29.09.2021 (Annexure P-3), tax and penalty under Section 129(1)(2) of the Haryana Goods & Service Tax Act, 2017 for Rs.5,66,740/- and Rs.32,58,639/- respectively were levied. Aggrieved from order dated 29.09.2021 (Annexure P-3), the petitioner had filed an appeal after depositing minimum penalty of Rs.54,642/- as per receipt dated 07....
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.... 2017 deals with the inspection of goods in movement which reads as under:- "(1) The Government may require the person in charge of a conveyance carrying any consignment of goods of value exceeding such amount as may be specified to carry with him such documents and such devices, as may be prescribed. (2) The details of documents required to be carried under subsection (1) shall be validated in such manner, as may be prescribed. (3) Where any conveyance referred to in sub-section (1) is intercepted by the proper officer at any place, he may require the person in charge of the said conveyance to produce the documents prescribed under the said sub-section and devices for verification, and the said person shall be liable to produce the documents and devices and also allow the inspection of goods." Section 122 of the HGST/CGST Acts, 2017 deals with the issue of imposition of penalty for certain offences. The said section reads as under:- "122. Penalty for certain offences. (1) Where a taxable person who-- (i) supplies any goods or services or both without issue of any invoice or issues an incorrect or false invoice with reg....
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.... provisions of this Act or the rules made thereunder; (xvii) fails to furnish information or documents called for by an officer in accordance with the provisions of this Act or the rules made thereunder or furnishes false information or documents during any proceedings under this Act; (xviii) supplies, transports or stores any goods which he has reasons to believe are liable to confiscation under this Act; (xix) issues any invoice or document by using the registration number of another registered person; (xx) tampers with, or destroys any material evidence or documents; (xxi) disposes off or tampers with any goods that have been detained, seized, or attached under this Act, he shall be liable to pay a penalty of ten thousand rupees or an amount equivalent to the tax evaded or the tax not deducted under section 51 or short deducted or deducted but not paid to the Government or tax not collected under section 52 or short collected or collected but not paid to the Government or input tax credit availed of or passed on or distributed irregularly, or the refund claimed fraudulently, whichever is higher." Section 129 of the Act deals with d....
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....erson transporting any goods or the owner of the goods fails to pay the amount of tax and penalty as provided in sub-section (1) within seven days of such detention or seizure, further proceedings shall be initiated in accordance with the provisions of section 130: Provided that where the detained or seized goods are perishable or hazardous in nature or are likely to depreciate in value with passage of time, the said period of seven days may be reduced by the proper officer." Section 130 deals with confiscation of goods or conveyances and levy of penalty. "130 Confiscation of goods or conveyances and levy of penalty. (1) Notwithstanding anything contained in this Act, if any person- (i) supplies or receives any goods in contravention of any of the provisions of this Act or the rules made thereunder with intent to evade payment of tax; or (ii) does not account for any goods on which he is liable to pay-tax under this Act, or (iii) supplies any goods liable to tax under this Act without having applied for registration; or iv) contravenes any of the provisions of this Act or the rules made thereunder with intent to evade payment....
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....ay fine in lieu of confiscation, dispose of such goods or conveyance and deposit the sale proceeds thereof with the Government." Pursuant to 101 of Amendment of the Constitution three enactments were passed by the Parliament i.e. the Integrated Goods and Services Tax Act, 2017, the Central Goods and Services Tax Act, 2017, the Union Territory Goods and Services Tax Act, 2017. In addition to the aforesaid three enactments, the Legislature of the State of Haryana on 08.06.2017 passed an enactment known as the Haryana Goods and Services Tax Act, 2017 (HGST Act). In matters of inter-State trade and commerce, including import into the territory of India and out of it, the IGST Act, 2017 applies, whereas in matters of intra-State trade and commerce "the CGST Act, 2017" and the State Goods Services Tax Act apply. Reference was made to the pronouncement of Hon'ble High Court of Madhya Pradesh in the case of M/s. Advantage India Logistics Pvt. Ltd. vs. The Union of India and others dated 23.08.2018 in Writ Petition No. 16266 of 2018 and Hon'ble Allahabad High Court in the case of M/s. Satyendra Goods Transport Corporation vs. State of U.P. And others dated 13.04.20....
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.... ii. Eleven GRs of the appellant transporter produced at the time of checking were of 3200 series however eighteen GRs produced at this stage are of 5600 series. iii. 12 invoices out of 18 invoices are of M/s Kanahiya Overseas. Out of remaining 6 invoices 4 are of M/s. Addu Bags House and two invoices are of M/s Shree Ganpati Cosmetics and M/s. Shree Balaji Cosmetics. iv. These 18 invoices related to following 8 (eight) goods only. Sr.No. Description of goods HSN Code Quantity Value 1. Polyester Fabric 54076190 11300 Mtrs. 197750 2. Floor Rubbing Machine 680422000 06 Pcs 300000 3. Nickal Plates 7506 520 Kgs. 1040000 4. Copper Wire 7408 991.610 Kgs. 892449 5. PVC Water Pipes 3917 24 Bundle 96000 6. PVC Footwears 6403 3700 Pcs 111000 7. Nail Polish 33049920 576 Pcs 14976 8. Liquid Lipstick 330410 2880 Pcs 126720 The appellant/petitioner failed to reproduce invoices and GRs in respect of following 9 goods:- Sr.No. Description of goods HSN Code Quantity Value 1. Led Flood Lights 940....