TaxTMI 
TaxTMI 
2024 (7) TMI 55
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....upled with a direction to release the vehicle in question. 2. Learned AGA appearing for the Appellants vehemently argues that the carrier of subject goods had furnished the movement particulars of the vehicle in advance in terms of lex mercatoria to the Department; goods carried in the conveyance originated from various consigners from Mumbai, consignees being in several places in Bengaluru city limits; however, the conveyance was intersected by the CTO at Bommasandra Industrial Area which is more than 20 kms away from the outer limits of City; thus, the goods conveyance having moved in a different direction altogether than was impressed to the department and the same being not authorized by the transit documents in question, the authoriti....
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.... of goods for a value of Rs. 50,000/- and above, as per the documents the delivery places of the goods are different places of Bengaluru, other than Bommasandra Industrial Area. Therefore, it proves beyond doubt that the goods are to be delivered to other than the places mentioned in the documents, and is in contravention of the provisions of the GST Act, 2017. 6. Further verification of the tracking of vehicles in RF ID revealed the fact that the said conveyance has passed the Electronic City Toll Plaza on 02-12-2021 at 10.37 PM, which also proves that the goods conveyance was not moving toward the destination points as mentioned in the documents. And, present movement of goods and the conveyance are to be considered as moving without p....
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....th. This personal liberty consists in the power of locomotion, of changing situation, or removing one's person to whatsoever place one's own inclination may direct, unless by due course of law." He defined it as a "strictly natural" right. In 1770, Thomas Jefferson argued that freedom of movement is a personal liberty by birth. "Under the law of nature, all men are born free, everyone comes into the world with a right to his own person, which includes the liberty of moving and using it at his own will. This is what is called a personal liberty." In 1871, Charles Darwin offered an explanation in his book 'The Descent of Man': "...Hominids needed to walk on two legs to free up their hands... they were habitually used for locomotion..." ....
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....ght of movement whilst carrying goods that are regulated by law. However, in the absence of such law being shown, fetter cannot be imposed. c) This case involves also the fundamental right to trade & business guaranteed u/a 19 (1) (g) read with Article 301 of the Constitution. Therefore, it will have elements of right to movement, as well. It is open to a trader to take goods to the destination point in whichever route he opts, unless the law otherwise requires, destination point being intact. Such a right needs to be recognized as of necessity to trade or business. Mr. Hamilton, a co-author of Federalist Papers (1787-88) says the following about importance of free movement to commerce: "...An unrestrained intercourse between the Stat....
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....st of law. The judgement of the learned Single Judge therefore is inexplicable, despite the said reason not animating it. e)*It is the vehement argument of learned AGA that the movement particulars in terms of lex mercatoria were furnished in writing by the consignor/conveyor of the goods specifically mentioning the point of origin, route & the destination points of the consignees; all that has been apparently breached unjustifiably inasmuch as the conveyor traveled astray qua the route map furnished and that amounted to carrying the goods without the requisite documents and therefore, the penal action taken by the authorities could not have been faltered. This contention is difficult to countenance: merchants as of course move with good....
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....nscribed in our national emblem i.e., Ashoka Sthamba. We are told at the Bar that even the requirement of furnishing travel & other particulars that obtained in law earlier has been now done away with in the new legal regime. That being the position, the orders of liability & penalty of the authorities that are quashed by the learned Single Judge cannot be revived by setting aside his Judgement. g) It is relevant to advert to what a Division Bench of Hon'ble Gujarat High Court in a nearly comparable fact matrix observed in M/S. KARNATAKA TRADERS vs. STATE OF GUJARAT, 2022 SCC OnLine Guj 28. These observations occurring at paragraphs 6 & 13 run as under: "6. Respondent No. 3 noticed two discrepancies in the impugned notice form GST MOV....