TaxTMI 
TaxTMI 
TaxTMI 
2025 (6) TMI 1664
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.... Union Territory GST Act, 2017, and the Integrated GST Act, 2017. 2. It is the case of the petitioner that the petitioner No. 1, acting as consignor, dispatched 350 bags of Assam dried areca nuts having a net weight of 24,500 kg to the consignee, M/s Vamika Traders, situated at Kanpur. The goods were transported through a vehicle bearing registration No. UP14HT 7566 belonging to Nagpur Assam Roadlines. The goods were accompanied by all requisite documents, including the e-way bill, e-invoice, and consignment note, as mandated under Rule 138A of the CGST Rules, 2017. As per the tax invoices, the net weight was mentioned as 24,500 kg (350 bags), with the gross weight recorded as 24,850 kg. thereby amounting to a taxable value of Rs. 32,52,50....
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....se of the argument, this Court pointed out to the learned senior counsel for the petitioner that the impugned order dated 02.06.2025 is appealable under Section 107 of the CGST Act, 2017 and inquired why he is not availing the statutory remedy of appeal. The learned senior counsel for the petitioner submits that the impugned order suffers from lack of jurisdiction and that insisting on the statutory pre-deposit for filing an appeal would result in grave injustice, especially when the tax liability has been determined on the basis of unsubstantiated market value rather than the declared transaction value. Learned Senior Counsel for the Petitioner relied upon 2022 (16) SCC 447 to substantiate that appeal is not the appropriate remedy for him ....
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....tate of West Bengal and Order dated 14.03.2022 passed by the Punjab & Haryana High Court in CWP 25057/2021, M/s. Raghav Metals Vs. State of Haryana and others to substantiate that no penalty can be imposed unless the Assessee has no intention to evade tax. He further relied upon Bishnu Supply Co. vs. State of UP reported (2024) 167 Taxmann.Com 350 and Rajeev Traders vs. Union of India reported in (2022) 142 Taxmann.Com 420, to substantiate that penalty cannot be imposed by enhancing the valuation of goods. He relied upon 2024 (161) Taxmann.Com 205 and 2009 (9) SCC 466 to establish that respondents can not incorporate new grounds at a later stage which were not part of the record. 10. Learned counsel for the respondent raises a preliminary ....
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....ed in the tax invoice and accompanying documents. The said conclusion was drawn based on a weighment slip, which recorded the gross weight of the loaded vehicle as 36.310 MT and the unladen weight as 11.390 MT, thus indicating a net load of 26.920 MT. The declared net weight in the documents, however, was only 24,500 kg. The court notes that the petitioner has not placed on record any reliable material to dispute the said weighment figures. 13. Furthermore, the impugned order records that the documents submitted by the petitioner including the tax invoice, e-way bill, and consignment note do not disclose the approximate weight of each bag, which could have served to rebut the respondents' inference of excess quantity. Although, the pet....
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....ted within the scope of their powers under Section 129 (3) of the CGST Act, and their conclusions are based on a reasonable appreciation of the available evidence. The valuation adopted by the Respondent, although disputed by the Petitioner, cannot be adjudicated upon by this Court in the present writ jurisdiction, as it involves factual determinations that are more appropriately examined in the appellate proceedings under the statutory framework. The power of judicial review under Article 226 of the Constitution does not extend to reappreciation of evidence or substitution of factual findings, particularly when an efficacious alternative remedy is available under the statute. 15. In light of the foregoing discussion, this Court is of the ....