2023 (9) TMI 1125

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ade thereunder. 3. The 2nd respondent while conducting vehicle checking at Anayara on 26.02.2018 intercepted the vehicle No.KL-19-A-5387 carrying spare parts and two barrels of engine oil while plying from Nettayam to Venpalavattom. On verification, it was found that no documents prescribed under Section 129 of the Kerala Goods and Services Tax Act, 2017 read with Rule 138 of the Rules made thereunder were accompanied with the consignment. The driver of the vehicle had deposed and furnished a statement that at the time of inspection he was not in possession of any valid documents for  transportation of the goods as prescribed under the statute. 4. suspecting evasion of tax, a Show Cause Notice was issued to the owner of the goods....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....o our Trivandrum showroom have not kept the bills and other relevant supporting documents on the way and the Departmental Officials intercepted the vehicle and given a notice to the Transporter. As a huge tax payer and with all relevant documents submitted to your office on yesterday and the subsequent conversation with AC (Intelligence) and DC (Intelligence), we were able to prove the genuinity of the transaction and it was confirmed by the DC Intelligence that can be released if online E-way bill of the entire invoices raised on the consignment . The details of invoices are given below for your kind verification. Invoice No Date Amount E-Way Bill No. 87141174 23.02.2018 5740.38 131020813377 87141285 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ble for detention or seizure of goods and it would be released only on payment of applicable tax and penalty. 8. There is no dispute that the driver of the vehicle and person in charge of the goods at the time of interception did not produced any statutory documents pertaining to the transportation of the goods and the driver deposed and furnished the statement to that effect. 9. In the absence of valid documents in possession of the person in charge of the goods would be treated as a willful act of evasion of tax. If the vehicle was not intercepted and goods were not verified, it would have lead to the leakage or evasion of the revenue by the dealer. 10. On receipt of the show cause notice the dealer produced copies of the e-way b....