2025 (11) TMI 489

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....r. G.A., Mr. B. Majumder, Deputy S.G.I, Mr. S. Choudhury, Advocate. ORDER PER Heard the counsel for the petitioner and the Senior Government Advocate for the respondent nos.02 to 07. 2. The petitioner was transporting a consignment of electrical goods when the same were detained on 09.07.2024 by respondent no. 6 at Bagma, Gomati, Tripura. 3. Thereafter, respondent no. 6 issued Form GST MOV-01 and MOV-02 on 09.07.2024 to the petitioner stating that the person-in-charge of goods/conveyance tendered documents such as expired E-Waybills and there was a mismatch with vehicle. 4. According to the petitioner, on 10.07.2024, respondent no. 6 conducted a physical verification of the goods and issued a report in Form GST MOV-04 (Annexu....

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....respondent no. 4 along with a copy to respondent no.5, raising certain legal and factual objections including (i) non-uploading on the common portal of the EWB 03 Part A and B, (ii) that GSTR-1 copy of the supplier was produced wherein all such invoices in question were already lodged into the GST system and (iii) in MOV 4, the final report of Inspection, no mismatch was observed amongst the quantities present in the Invoice as matched with physical verification. Petitioner prayed that the allegation of evasion of Tax should be dropped. 10. Since there was no final order in Form GST MOV-09 passed under Section 129(3) of the CGST Act, 2017 and the goods and vehicle continued to be in detention causing demurrage costs to him, petitioner ap....

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....he penalty payable, and thereafter, pass an order within a period of seven days from the date of service of such notice, for payment of penalty under clause (a) or clause (b) of sub-section(1)." 15. By issuing Form GST MOV-7, the first part of sub-section (3) of Section 129(3) was no doubt complied by respondent no. 4, but the later part of the said sub-section i.e., to pass an order justifying the penalty proposed and confirming the penalty, obviously by dealing with petitioner's explanation dt.18.7.2024 and giving reasons why it is not proper, has also to be done by respondent no. 4. 16. On 26.7.2024, a letter (Annexure-14) was addressed by the petitioner to the respondent no. 4 where the petitioner stated that he was paying the ful....

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.... Goods and Services Tax Act, 2017, no order was passed by respondent No. 4 justifying the imposition of penalty on the petitioner till date, for more than 16 months. After issuing the letter dt.23.7.2024 (Annexure-13) asking petitioner to appear for a personal hearing on 30.7.2024, nothing further was done by respondent no. 4. 22. As pointed out above, the letter dt.26.7.2024 was addressed by the petitioner to the respondent no. 4 where the petitioner has specifically stated that he was paying the full penalty amount in dispute and specifically requesting the said officer to pass order confirming penalty in Form MOV-09 within the time frame so that he can challenge it in appeal before the appellate authority. 23. This letter of the pe....