TaxTMI 
TaxTMI 
2023 (10) TMI 863
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....he fact that no GST Tribunal has been constituted in the State of Uttar Pradesh pursuant to the notification of the Central Government bearing number CG-DL-E-14092023-248743 dated 14.09.2023. 3. The present writ petition has been filed challenging the order dated 23.02.2019 passed by the Additional Commissioner, Grade - 2 (Appeal), State Tax, Mathura as well as the order dated 16.05.2018 passed by the Assistant Commissioner, State Tax, Mobile Squad, Unit - 4, Mathura under section 129(3) of the UPGST Act. 4. Brief facts of the case are that the petitioner is a Company registered under the Companies Act, 1956 and deals in production of polyester films, BOPP films, specialty coated films and metallized paper, etc. in India. On 14.05.201....
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....ound in the said documents, except Part 'B' of e-way bill, which was required to be filled up by the transporter was not filled, but as soon as the said discrepancy came to the notice of the petitioner, the same was updated and filled up immediately and produced before the authority concerned, along with its reply. He further submits that in the goods in question, there is no liability of tax as the goods were being sent from the petitioner's one Unit to another. He further submits that there is no element of any evasion of tax. He further submits that the goods were in transit, which was accompanying with documents and there was a technical breach, after issuance of show cause notice, the same was rectified and therefore, the a....
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....tted, the goods in question were going to petitioner's one unit to another, i.e., from Agra to Mathura, as stock transfer. The said goods were accompanying with stock transfer challan, in which no discrepancy, whatsoever, was pointed out. Further, the consignment note/bilty was also accompanying the goods, in which also no discrepancy was pointed out. E-way bill was also accompanying the goods, in which part 'A' was duly filled, but part 'B' was not filled up, on the basis of which, the present proceedings were initiated against the petitioner. At the time of interception of the goods, when it came to the notice of the petitioner, the same was duly filled up and produced before the authorities along with the reply, but n....
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....tion to evade payment of tax in the present case, the impugned order cannot be justified. 12. This Court in Shyam Sel & Power Limited (supra) has held as under:- "9. Admittedly, the goods in question were coming from West Bengal to Kanpur, along with tax invoice of the petitioner, consignment note of the transporter and e-way bill of the purchaser. Though the e-way bill was cancelled by the purchaser, but it is stated that the same has not been intimated to the petitioner. Once the goods were seized and the petitioner, after inquiring the fact from the purchaser about the attending fact which led to cancellation of e-way bill by the purchaser, it was communicated to the respondents, but not being satisfied, the goods were detain....
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....ut it could be done under section 122 of the CGST Act in the facts & circumstances of the present case. It is also not in dispute that after release of the goods, the same were sold to P.L. Trading Company. 11. Section 129 of the CGST Act deals with detention, seizure and release of goods in case violation of the provisions of the CGST Act is found. Section 130 deals with confiscation of goods or conveyance and levy of penalty. Both the sections revolve around a similar issue and provide for the proceedings available at the hands of the proper Officer upon him having found the goods in violation of the provisions of the Act, Rule 138 of the Rules framed under the CGST Act being one of them. Upon a purposive reading of the sections,....
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....s it would merely amount to stock transfer and there is no element of sale of goods or services in it. 14. Since the goods in question were stock transfer from one Unit to another within the State of Uttar Pradesh (Agra to Mathura) and in absence of any provision being pointed out by the learned ACSC or any authority below that the goods (stock transfer) in transit were liable for payment of tax, no evasion of tax could be attributed to the goods in question. Once there was no intention to evade payment of tax, the entire proceedings initiated against the petitioner are vitiated and are liable to be set aside. 15. In view of the aforesaid facts & circumstances of the case, the order dated 23.02.2019 passed by the Additional Commission....