TaxTMI 
TaxTMI 
2026 (2) TMI 823
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....as been observed that the petitioner has not filed any objections; (c) No reasoning has been assigned in the impugned order for confirming the penalty which is in contravention to the law laid down by the Hon'ble Apex Court in the case Kranti Associates (P) Ltd. versus Masood Ahmed Khan, (2010) 9 SCC 496; (d) The detention in pursuance to which the impugned order has been passed itself was in contravention to the provisions of the Central GST Act/State GST Act read with IGST Act, 2017; and (e) There is no tax evasion in the transaction in question and the goods were accompanied by proper and genuine documents." 2. It is submitted that petitioner is a Dealer duly registered under provisions of Central Goods and Services Tax Act, 2017 and Delhi Goods and Services Tax Act, 2017. Petitioner is engaged in the business of trading of cars and is an authorized dealer of BMW. On 03.05.2025, petitioner had sent one car for the purpose of its exhibition/display at its Faridabad Branch. Car was duly accompanied with delivery challan and e-way bill, mentioning the purpose of transportation as 'Display'. It was intercepted at Badarpur border at Faridabad. Docume....
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....ed the order on 06.05.2025 itself much prior to 13.05.2025. 5. Affidavit dated 14.01.2026 of concerned official has been filed wherein it is stated that as petitioner had deposited the amount of penalty imposed in MOV-07 on 06.05.2025 itself, impugned order GST MOV-09 was passed on the same day, after conclusion of proceedings in view of Section 129(5) of HGST Act, 2017. It is further stated that it is due to a technical glitch that this order could not be uploaded on BO-WEB portal and notice was manually served on the authorized representative of the petitioner. 6. Learned counsel for respondents submits that once the amount of penalty had been deposited, there was no question of awaiting reply or objections on the part of petitioner, keeping in view the specific provisions of Section 129(5) which provides that, on payment of the amount referred to subsection (1) all proceedings in response of notice specified in sub-Section (3) shall be deemed to be concluded. Dismissal of writ petition is sought. 7. We have heard learned counsel for parties and have perused the file with their able assistance. 8. Interception of vehicle in question on 04.05.2025 at Badarpur border, F....
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....amount equal to five per cent of the value of goods or twenty-five thousand rupees, whichever is less, where the owner of the goods does not come forward for payment of such tax and penalty; (c) upon furnishing a security equivalent to the amount payable under clause (a) or clause (b) in such form and manner as may be prescribed: Provided that no such goods or conveyance shall be detained or seized without serving an order of detention or seizure on the person transporting the goods. (2) The provisions of sub-section (6) of section 67 shall, mutatis mutandis, apply for detention and seizure of goods and conveyances. (3) The proper officer detaining or seizing goods or conveyances shall issue a notice specifying the tax and penalty payable and thereafter, pass an order for payment of tax and penalty under clause (a) or clause (b) or clause (c). (4) No tax, interest or penalty shall be determined under sub-section (3) without giving the person concerned an opportunity of being heard. (5) On payment of amount referred in sub-section (1), all proceedings in respect of the notice specified in sub-section (3) shall be deemed to be con....
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....ed by authorized representative of petitioner namely Vipin Kumar Kalia. His name appears on order dated 06.05.2025 but his signatures are not reflected thereon. Be that as it may, without delving into this aspect at all, we take note of the admitted fact that amount, proposed penalty etc. was deposited vide DRC-03 on 06.05.2025 under protest. This factum is not denied by respondent. 13. At this juncture, it is useful to refer to judgment of Hon'ble the Supreme Court in case of ASP Traders, supra. In the said case, goods in question therein were intercepted. Notice under Section 129(3) of CGST Act was issued in form GST MOV-07. Reply was filed by the assessee but in view of pressing business exigencies, amount as indicated in the show cause notice was deposited through GST DRC-03 with detained goods being released. Final order under Section 129(3) of CGST Act was not passed. In this scenario, assessee submitted representation seeking an order in form GST MOV-09 to enable it to pursue its statutory remedies. Similar stand, as in the instant petition was taken by the Department that once amount of proposed penalty was deposited, authorities are not required to pass any order under ....
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....ived his right against the illegality committed by the proper officer or acquiesced to the demand, as by the constitutional mandate under Article 265 of the Constitution, no tax can be levied or collected except with the authority of law. There is not only a bar against levy but also against collection. Therefore, the action of the proper officer must always be justifiable and fall within the four corners of law, as it is well settled that there can be no acquiescence in tax. 16.2. A waiver, as settled, is an abandonment of a right by express terms or by implication. It is an act by which a party elects to abandon his right to pursue a particular remedy with full knowledge of its existence, making the other party 22 to alter his position or legal status. Acquiescence, on the other hand, will imply the conduct of a party, who refrains from taking any action for a long period of time, despite the knowledge of the violation of his right, thereby precluding his future right to agitate the issue, as it would be hit by laches. xxx xxx xxx Therefore, it is clear that there must be much more than an abandonment of a right to plead waiver or acquiescence. The paym....