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2023 (8) TMI 838

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....e-2 (Appeal)-II, Commercial Tax/State Tax, Kanpur, respondent no.2 u/s 107 of the UPGST Act 2017 (Annexure No.14). B. Issue a writ order or direction in the nature of scertiorari quashing order dated 27.3.2023 passed by Assistant Commissioner , Mobile Squad, Bhognipur, Ramabai Nagar, Kanpur Dehat, U.P. Respondent no.2 u/s 129(3) of the UPGST Act 2017 (Annexure No.11). C. Issue a writ order or direction in the nature of mandamus directing, respondent no.2, Assistant Commissioner , Mobile Squad, Bhognipur, Ramabai Nagar, Kanpur Dehat U.P. To release goods and vehicle seized vide seizure memo dated 23.3.2023 passed in GST MOV-06 forth with. D. Issue a writ order or direction in the nature of prohibition restraining the respondent no.2 fr....

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....04 was prepared on 14.3.2023. Thereafter Form GST MOV01 was prepared on 23.3.2023 and consequently an order was passed on the same day that the goods in question are being carried without proper ducuments as E-way bills have expired. Thereafter on the same day From GST MOV 06 was prepared and subsequently respondent no.2 issued notice in From GST MOV 07 under section 129(3) of the UPGST Act (hereinafter referred to as the Act) proposing to impose penalty of Rs. 11,18,624/- under section 129(1)(a) of the Act and Rs. 36,66,606/- under section 129(1)(b) of the Act which has been annexed as Annexure 9 to the writ petition. An order under section 129 (3) of the Act was passed directing the petitioner to deposit Rs. 11,18,624/- for release of goo....

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....he reason that due to medical exigency the driver fell ill and due to some breack down in the vehicle the goods could not reach its destination before 12.3.2023. He further submits that since the driver of the vehicle was not aware of GST law, he could not apply for extension of the E-way bills before its expiry. 8. He further submits that while passing the impugned order under section 129(3) of the Act only one line has been mentioned that the explanation submitted by the petitioner is not acceptable. 9. He further submits that against the said order an appeal was preferred before respondent no.1 which has been rejected without considering the material on record. He further submits that transit of goods could not reach its destination wh....

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....rities and submits that goods were in transit after expiry of the E-way bills which was a clear contravention of the provisions of the Act. He further submits that the goods were transited after expiry of the E-way bills which shows that there was intention to evade payment of tax. He further submits that the explanation submitted by the petitioner is without any basis and the materials in support thereof that the driver fell illl and there was break down in the truck carrying the goods were exceptional in nature. He further submits that neither any material was brought on record to show that the driver was ill and was under medical care nor any material was brought on record about the break down of the truck and the same got repared before....

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....of the orders he failed to point out from the impugned orders. He only submits that the intention of the petitioner was not clear as he transited the goods after expiry of the E-way bills. 16. Learned counsel for the petitioner submits that since the Driver fell ill and there was break down of the vehicle it was beyond the control of the petitioner and goods could not be transported within the time mentioned in the E-way bills but has not brought any material or evidence before the respondent authorities or before this Court, therefore, the judgments of the Supreme Court in Satyam Shivam Papers Pvt.Ltd.(supra) and of this Court in Govind Tabacco Manufacturing Co. (supra) placed by the learned counsel for the petitioner are of no avail. 17....