TaxTMI 
TaxTMI 
2024 (10) TMI 608
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.... any levy of tax or penalty is without jurisdiction. 2. It is submitted that the petitioner received orders from M/s. Laxana PLC, Colombo, Sri Lanka, for a sum of Rs. 24,16,604/- for export of certain goods. The transaction was an export transaction. The petitioner moved the goods from its place from Coimbatore to Tuticorin for the purpose of export. The goods were exported under the cover of Export Invoice No.613, dated 31.07.2024, and E-Way Bill No. 5116 8729 3293, dated 05.08.2024. During the transit, the consignment was intercepted by the second respondent and the goods were physically verified vide FORM GST MOV-02, dated 06.08.2024. Pursuant to the above verification, an order of detention vide FORM GST MOV-06, dated 07.08.2024, was i....
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.... cases of exceptional irregularities. However, the impugned order has been passed by the first respondent in FORM GST MOV-09, dated 23.08.2024, and the consequential order under Section 129 (3) (1), dated 23.08.2024. 4. Learned counsel for the petitioner also places reliance upon a judgment of the Allahabad High Court in Nancy Trading Company v. State of U.P. and Others, 2024 (7) TMI 1303, wherein, under identical circumstances, where certain goods, which are not accompanied by any invoice, it was held that non-generation of e-invoice was only a technical error. It was submitted that even at the time when the goods were detained, the goods were under the cover of manual invoice and e-way bill and the data/particulars contained in the e-inv....
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....e with regard to mens rea for evasion of tax has been recorded, the answer was very fairly in negative. 7. In view of the above, in absence of any finding with regard to mens rea the proceeding under Section 129 (3) of the Act cannot be initiated. The impugned order dated 26.12.2022 passed by the respondent no.4 as well as the order dated 26.5.2023 passed by respondent no.3 are hereby quashed. The writ petition is allowed." 6. On the contrary, it is submitted by the learned counsel for the respondents, by placing reliance upon a judgment of this Court in Kramski Stamping and Molding Indis Private Ltd. v. State Tax Officer, 2023 SCC OnLine Mad 747, that the petitioner ought to file only statutory appeal. The relevant portion of the said....
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....nal release of the detained vehicle and decide the said application and pass final orders accordingly, within a period of one week from the date of receipt of the said application." 7. A perusal of the above order would appear to suggest that, that was a case where the printed copy of the E-Invoice was found to be manipulated and, therefore, there were apparent lack of bona fides and it is, in that circumstance, it is submitted by the learned counsel for the petitioner that this Court directed filing of an appeal. In the present case, the situation is closer to what was considered by the Allahabad High Court. 8. Having heard both sides, in view of the peculiar facts of the case, viz., the goods relate to export which is treated as zero r....