TaxTMI 
TaxTMI 
TaxTMI 
2025 (10) TMI 168
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....pugned order dated 22.07.2025 passed by respondent no.2 and the order dated 28.05.2025 as well as communication dated 13.06.2025 passed by respondent no.3. 4. Learned counsel for the petitioner submits that the petitioner is engaged in the business of works contract and is duly registered under the Goods and Services Tax Act bearing GSTN 08AAEFE1347E2ZR in the State of Rajasthan and GSTN 10AAEFE1347E1Z7 in the State of Bihar. The petitioner was awarded a works contract by SBCC Buildcon Private Limited vide Work Order dated 01.05.2025 for execution of embankment works pertaining to the constructions of 6-lane Greenfield Varanasi-Ranchi-Kolkata Highway, stretching from Anarbanselea village to Sangrampur village, under the aegis of the Bhar....
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....the said verification. Further, on 20.05.2025, the respondent no.3 proceeded to issue Form GST MOV-06 i.e. order of detention under Section 129 (1) of the Central Goods and Services Tax Act, 2017 and a notice was issued in Form DRC-01 along with an annexure in the form of GST MOV-07 on 25.05.2025 whereby it is evident that the date and time of hearing was fixed as 25.05.2025 at 11:30 hours, but the order was signed on the very day at 02:22 hours, which shows that the petitioner was not given due opportunity of hearing. Further, to the notice issued to the petitioner, reply was submitted, making a request for release of the goods, but in vain. Thereafter, on 28.05.2025 an order passed under Section 129 (3) of the GST Act, 2017, and thereafte....
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....Papers Pvt. Ltd., 2022 (57) G.S.T.L. 97 (S.C.) & Vacment India Ltd. Vs. Additional Commissioner Grade-2 (Appeal) [2023] 156 taxmann.com 317 (Allahabad). 7. Per contra, learned Additional Chief Standing Counsel supports the impugned orders and submits that if the goods were not intercepted, the petitioner would have succeeded in its attempt in not disclosing the alleged goods in question. He further submits that the documents accompanied with the goods in question clearly shows that a different truck number was mentioned therein, which was rectified after the interception of vehicle on which goods were loaded and after passing of the seizure order. He prays for dismissal of the present writ petition. 8. After hearing the parties, the C....
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....he Central Goods and Services Tax Act, 2017, carrying goods or passengers or both; or for repairs and maintenance, (except in cases where such movement is for further supply of the same conveyance] was examined and a circular 1/1/2017-1GST dated 7-7-2017, was issued clarifying that such inter state movement shall be treated "neither as a supply of goods nor supply of service" and therefore would not be leviable to IGST. 2. The issue pertaining to inter-state movement of rigs, tools and spares, and all goods on wheels [like cranes] was discussed in GST Council's meeting held on 10th November, 2017 and the Council recommended that the circular 1/1/2017-1GST shall mutatis mutandis apply to inter-state movement of such goods, and e....
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....x Court in the case of Commissioner of C. Ex., Bolpur Vs. Ratan Melting & Wire Industries, 2008 (231) E.L.T. 22 (S.C.) has also reiterated the said fact. The relevant paragraph of the said judgment is quoted as below: "6.Circulars and instructions issued by the Board are no doubt binding in law on the authorities under the respective statutes, but when the Supreme Court or the High Court declares the law on the question arising for consideration, it would not be appropriate for the Court to direct that the circular should be given effect to and not the view expressed in a decision of this Court or the High Court. So far as the clarifications/circulars issued by the Central Government and of the State Government are concerned they r....
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....panying with stock transfer challan, in which no discrepancy, whatsoever, was pointed out. Further, the consignment note/bilty was also accompanying the goods, in which also no discrepancy was pointed out. E-way bill was also accompanying the goods, in which part 'A' was duly filled, but part 'B' was not filled up, on the basis of which, the present proceedings were initiated against the petitioner. At the time of interception of the goods, when it came to the notice of the petitioner, the same was duly filled up and produced before the authorities along with the reply, but not being satisfied with the reply, the impugned penalty order was passed against the petitioner, which was confirmed by the appellate authority in appea....