2025 (9) TMI 535

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....ities for set aside the show-cause notice in form of DRC-01 dated 14.05.2025, FORM-GST-MOV-01 dated April 26th, 2025, FORM-GST-MOV-02 dated May 07th, 2025, FORM-GST-MOV-04 dated May 07th, 2025 FORM-GST-MOV-06 dated May 08th, 2025 & FORM-GST-MOV-07 dated May 14th, 2025. iii) A writ in the nature of Mandamus for release of Truck containing goods which was intercepted/detained by respondent, is wholly illegal and without jurisdiction. iv) A writ in the nature of Prohibition be issued commanding the Respondent Authorities by restraining them for proceeding any further in terms of order dated 22.05.2025 in DRC-07, DRC-01 dated 14.05.2025, FORM-GST-MOV-01 dated April 26th, 2025, FORM-GST-MOV-02 dated May 07th, 2025, FORM-GST-MOV-04 dated May 07th, 2025, FORM-GST-MOV-06 dated May 08th, 2025 & FORM-GST-MOV-07 dated May 14th, 2025 till the disposal of the Writ Petition. v) For granting any other relief(s) to which the petitioner is otherwise found entitled to." 2. Preliminary issue is relating to whether petitioner is required to exhaust remedy of appeal before the appellate authority or not ? 3. Learned counsel for the petitioner submitted that officer who ....

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.... [(6) Where the person transporting any goods or the owner of such goods fails to pay the amount of penalty under sub-section (1) within fifteen days from the date of receipt of the copy of the order passed under sub-section (3), the goods or conveyance so detained or seized shall be liable to be sold or disposed of otherwise, in such manner and within such time as may be prescribed, to recover the penalty payable under sub-section (3): Provided that the conveyance shall be released on payment by the transporter of penalty under sub-section (3) or one lakh rupees, whichever is less: (under line supplied) Provided further that where the detained or seized goods are perishable or hazardous in nature or are likely to depreciate in value with passage of time, the said period of fifteen days may be reduced by the proper officer.] This clause provides for provisions relating to detention, seizure and release of goods and conveyances in transit. This clause also provides for penalty which shall be payable for release of such goods. (Notes on Clauses)." This Section shall be applicable where any person transports any goods or stores any goods wh....

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....he vehicle was loaded from Assam. But the same is not corroborated by the E-way bill integrated with Fastag RFID SYSTEM available on NIC Portal. The vehicular movement shows that the place of its origin is West Bengal with Ghogarkuthi Fee Toll Plaza as the first toll plaza crossed by it. The vehicle was not loaded from Mankachar (Assam) as the actual loading point (West Bengal) is different from that what is mentioned in the EWB (Assam). 7. Also, the goods are highly undervalued as per the details mentioned in its invoice i.e Rs.130/kg. This is a common modus operandi of tax evasion in which the taxable value is lowered in the invoice in order evade tax upon it. The market value of this commodity is as high as Rs. 600 per kg. Even Campco, which is a multi state co-operative that procures, markets, sells and processes areca nut also bills it @ Rs. 380/kg. It proves that this undervaluation has been done with an intent of tax evasion. An Authorization letter received from supplier, M/s AARIA ENTERPRISES (18ACCFA3030G1ZX) on official mail ID of undersigned on dated 13-05-2025 from registered mail ID mentioned in registration details of the supplier. Hence, penalty is....

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.... 7900200 -- -- 5% - - - 395010   2 Areca nut Excess Stock as per Physical Verification 80280 775 Kg 277450 -- -- 5% - - - 13873 -       35425 Kg 8177650         0 0 408883 0   2) CALCULATION OF APPLICABLE PENALTY UNDER CLAUSE (A) OF SUB-SECTION (1) OF SECTION 129   RATE OF TAX PENALTY AMOUNT SI.No. Description of goods HSN Code Quantity Total Value (Rs.) Central Tax State Tax/Union Territory Tax Integrated Tax Cess Central Tax State Tax/Union Territory Tax Integrated Tax Cess 1 2 3 4 5 6 7 8 9 10 11 12 13 1 As per invoice Dried Arecanut 80280 34650 Kg 7900200 -- -- 5% - - - 790020   2 Arecanut Excess Stock as per Physical Verification 80280 775 Kg 277450 -- -- 5% -- -- -- 27746         35425Kg 8177650         0 0 817766 0 8. Incorporating the above points, a notice in FORM GST MO....