TaxTMI 
TaxTMI 
2024 (6) TMI 1151
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.... the order passed by the Respondent No. 4 and uploaded on the temporary id bearing Temporary Registration No. 242400000174TMP. C. To issue appropriate writ directing the respondent authority to delete the temporary registration bearing registration number 242400000174TMP. D. To issue appropriate writ directing the respondent authority to upload all the communication in the GST portal of the petitioner being registration Number 08GVWPR5673D1ZO. E. During the pendency of the petition, your lordship may direct the respondent authority to delete the temporary registration generated to upload the documents and upload the documents in the portal of the petitioner. F. During the pendency of the petition, your lordship may direct the respondent authority for releasing the good on furnishing bond and any other order condition deem fit to Your Lordship. G. To dispense with the copy of the order for granting temporary registration number to the petitioner as same is not provided to the petitioner by respondent no 4." 2. The brief facts of the case are that the petitioner has been granted registration under the provisions of the Goods and Service....
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....: Ashoka Enterprises (GSIN-33MNIPK7073G1ZE) 30-1-7, Surya Nilayam, Rangayyanaidu street, Kakinada, Andhra Pradesh-533001 Vehicle no: RJ 39 GM 5167 Date of supply: 08/12/2023 Goods: MUSTARD SEEDS 10000 KG SESAME SEEDS 5000 KG., JEERA 12000 KG. SUOFF 3000 Kg. Total 30000 KG Invoice value: Rs.33,23,250/-(with tax) c. E-way bill no. 731388811075. Following details were mentioned in e-way bill Generated date: 09/12/2023 12:42 AM Generated by: 08GVWPR5673D1ZO Type: Outward - Supply Supplier: M/s HARI ENTERPRISE (GSTIN-08GVWPR56730120) Receiver: M/s ASHOKA ENTERPRISE (GSTIN-37MNIPK707361ZE) Dispatch From: not mentioned in invoice Bill From: not mentioned in invoice Billed to: Ashoka Enterprises (GSIN - 33MNIPK7073G1ZE) 30-1-7, Surya Nilayam, Rangayyanaidu street, Srinivas school, Suryanarayana Puram, Kakinada, Andhra Pradesh-533001 Ship To: Ashoka Enterprises (GSIN-33MNIPK7073G1ZE) 30-1-7, Surya Nilayam, Rangayyanaidu street, Srinivas school, Suryanarayana Puram, Kakinada, Andhra Pradesh-533001 Vehicle no: RJ 39 GM 5167 Goods: MUSTARD SEE....
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....mber. c. As per tender documents goods is in movement from Sanchore, Jalore, Rajasthan to Andhra Pradesh whereas as per the statement of driver and as per actual interception the vehicle is in movement from Palanpur, Gujarat to towards Rajasthan. So, the documents tendered after interception is not for this vehicle and not for this transaction. d. Vehicle number mentioned in e-way and invoice was RJ39GM5167 whereas actual vehicle number is RJ39GB5167. e. Wrong GSTIN of recipient 33MNIPK7073GIZE mentioned in tendered Invoice no. 09 dated 08/12/2023. f. As per taxpayer's reply letter date 15/12/2023, goods was purchased and loaded from Jalore, Sanchore, Rajasthan. But supporting evidence of purchase and loading from Jalore, Sanchore, Rajasthan was not produced. g. Department had issued a letter date 19/12/2023 to taxpayer for personal hearing on date 26/12/2023. But taxpayer neither remain present on said date nor replied to the letter. Moreover, registered mobile number of the Proprietor of M/s Hari Enterprise is also not reachable. h. Department have issued a letter to Concern jurisdiction of M/s. Hari Enterprise for spot ve....
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....sentation dated 15.12.2023 within a period of two weeks. The respondent thereafter re-considered the representations made by the petitioner on 15.12.2023 and 7.1.2024. However, as no details were submitted by the petitioner and discrepancies pointed out by the respondent in Form GST MOV-10, again another show cause notice dated 15.1.2024 was issued by the respondent authorities so as to grant an opportunity of hearing to the petitioner, as directed by this Court. 2.11 Show cause notice dated 15.1.2024 described the following discrepancies for which the petitioner was called upon to submit the reply: "a. After physical verification of the goods loaded in the said vehicle, we have issued detention memo in FORM MOV-6. You have replied against MOV-06 vide your letter dt. 15/12/2023. As per your statement, you have mentioned that you have purchased the goods from Sanchore and the same was transported from Sanchore. But you have neither produced any evidence regarding purchase of goods from Sanchore nor produced any other evidence regarding the goods loaded from Sanchore and loaded vehicle movement from Sanchore. Your reply is incomplete and without any evidence. So, your rep....
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....following due procedure, concerned authority have served you notice of cancellation of registration. After issuance of show cause notice for suo-moto cancellation of registration, taxpayer can file return and able to pay tax too. Online portal allows the taxpayer to file his pending return and allowed to pay the tax. In-spite of that you have neither filed return nor paid tax. f. You have mentioned in your reply that you have purchased goods from agriculturists who are exempted under section 23 (1) (b) and therefore, you were not required to generate inward e-way bills for the same and therefore, the same has not been generated. For this point Department want to clarify that inward e-way bill means if you have purchased a goods from the registered taxpayer and this registered taxpayer generate outward e-way bill then his outward e-way bill will become your inward e-way bill. g. You have mentioned that you have purchased goods from other local business entities, the intercity transactions, tax invoices are generated and the same are uploaded when the GSTIN holder makes payment of tax either monthly, quarterly or annually. You have also submitted invoices of purchas....
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....2/12/2023 is hereby marked and annexed herewith as Annexure-A 3. Undersigned states that as undersigned is situated in Jalore District of Rajasthan and was not having sufiicient amount of goods which he was supposed to supply by 09/12/2023 as per the purchased order dated 02/12/2023 and therefore, the undersigned purchased the aforementioned goods from various farmers. The copy of the purchase bills are hereby marked and annexed herewith as Annexure-B. 4. Undersigned states that to supply the aforementioned goods to the consignee situated in Andhra Pradesh, Tax-invoice came to be generated by the undersigned on 08/12/2023, however, due to some typographical mistakes on the part of undersigned the conveyance number (RJ39GM5167) and GSTIN (33MNIPK7073GIZE) of Consignee was mentioned wrongly. It is submitted that the mistake with regards to GSTIN of Consignee came to be traced and corrected (37MNIPK7073G1ZE) by the undersigned, however, mistake with regards to vehicle number which was carrying the goods could not be traced at the time of generation of Tax invoice and therefore, same came to be reflected in the e-way bill dated 09/12/2023 and other documents too. The ....
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....arious administrative instructions which say that perishable goods shall be released by the authorities after payment of appropriate penalty and upon furnishing security. 9. Undersigned states that the detention order dated 11/12/2023 in the form of FORM GST MOV-6 is absolutely unjust and without jurisdiction of your good self-authorities as the conveyance carrying goods has not entered the territorial jurisdiction of your good self no. 2 and 3 authorities which is clear from the MOV-1, MOV-2, MOV-4 and MOV-6. It is further stated that your good self no. 3 has went beyond the territorial jurisdiction and detained the conveyance carrying perishable goods and this act of your good self no. 3, itself creates doubt on the conduct of your good self-authorities. The undersigned further state that there are only minor innocuous typographical mistakes occurred in the documents will not give rise to any illegality and even if there is an apprehension/suspicion on the part of the your good self-authorities about the transaction. 10. It is further submitted that the conveyance no. RJ39GB5167 is carrying perishable goods and kept in open air and therefore, may reduce its qual....
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....ersigned request your good self to release the perishable goods which may deteriorate if kept in open for long and which may cause loss to the undersigned and therefore, the undersigned request your good self to decide the application dated 15/12/2023 and release the perishable goods as these goods are edible seeds as per the provisions of 67 (6) as undersigned is ready and willing to comply the conditions of release of goods as mentioned in Section 67 (6) of CGST Act, 2017. The copy of the order dated 11/01/2024 passed in Special Civil Application no. 197/2024 is hereby marked and annexed herewith as Annexure-D." 2.13 It is the case of the petitioner that the respondent authorities cannot assume the jurisdiction under Section 130 of the CGST Act once the goods were intercepted under Section 129 of the Act. After considering the aforesaid reply of the petitioner in detail on each point, the respondent authority passed the impugned order in From - GST MOV-11 in compliance with the direction issued by this Court vide order dated 11.1.2024 and levied the penalty of Rs. 2,51,500/- and fine in lieu of confiscation of the goods amounting to Rs. 50,30,020/- and fine in lieu of confisca....
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....ness premises of the petitioner - M/s. Hari Enterprise, Shop No. 5, Ganpati Market, NH 68, Maruti Suzuki Arena, Shri Krishna Auto Sales, Sanchore, Jalore, Rajasthan - 343041 with GSTIN : 08GVWPR5673D1ZO, it was submitted that the business premises of the petitioner was visited by the officer of the Rajasthan GST department and the petitioner was found non-existent and a Panchnama is also placed on record at Page-105 of the paper-book. 6. It appears that thereafter, by order dated 23.2.2024, the registration of the petitioner at Rajasthan is also cancelled after issuance of the show cause notice dated 30.12.2023. 7. Learned advocate Mr. A.S. Tripathi for the petitioner submitted that the petitioner would like to file an appeal under Section 107 of the GST Act, challenging the impugned order passed in Form GST MOV-11 and, therefore, he may be permitted to withdraw this petition. However, considering the facts of the case and the modus operandi which the petitioner has adopted by misusing the provisions of the GST Act which is very apparent from the reasons recorded in the impugned order passed by the GST authority under Form GST MOV-11, we refused the petitioner to permit the p....
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.... temporary basis and issue an order in FORM GST REG-12. Sub-rule (3) provides that every person to whom temporary registration has been granted, shall, within a period of ninety days from the date of the grant of such registration, submit an application for registration in the form and manner provided in Rule 8 or Rule 12. Proviso to sub-rule (3) provides that the person may file an appeal against the grant of temporary registration, in such case, the application for registration shall be submitted within a period of thirty days from the date of the issuance of the order upholding the liability to registration by the Appellate Authority. In this context, it would be germane to refer to Section 24 which provides for compulsory registration, which reads as under: "Compulsory registration in certain cases : 24. Notwithstanding anything contained in sub-section (1) of section 22, the following categories of persons shall be required to be registered under this Act, - (i) persons making any inter-State taxable supply; (ii) casual taxable persons making taxable supply; (iii) persons who are required to pay tax under reverse charge; (i....