TaxTMI 
TaxTMI 
2026 (2) TMI 1260
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....2.2025 to M/s Ridhi Sidhi Bulk Carriers, Gandhidham, Kachch. On E-way Bill No. 601854871211 was also prepared. The said goods were transported through a Tanker No. GJ39T1010 which became enrooted from Gujrat to Jharkhand. The said consignment was intercepted was on 10.02.2025 and physical verification was ordered to be carried out by issuance of MOV-2 on 11.02.2025. The physical verification of the goods was done and a report being GST MOV-4 on 16.02.2025 and an order of detention was passed by the Assistant Commissioner Sector-3, Mobile Squad Mughalsarai Unit, State Tax, Chandauli i.e. respondent no. 2 under Section 129 (1) MOV-06 dated 16.02.2025. A show cause notice was issued by the respondent no. 2 on 18.02.2025 along with the test report issued by Shri Ganesh Analytical Labs 1111 Krishan Nagar, Meerut Road, Ghaziabad, according to which, the discription of the sample was one lubricating oil sample and the goods were alleged to have been not in an appropriate form shown to be adulterated. The writ petitioner tendered his reply to the show cause notice dated 18.02.2025 on the same day and the vehicle along with the consignment stood released post payment of penalty through chal....
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....very contentions so raised by the writ petitioner either in the reply to the show cause notice or in the memo of appeal have been considered and an order impugned had been passed, which is perfectly liable in accordance with law. 8. I have heard the submissions so made across the bar and perused the record. 9. Facts are not in issue. It is not in dispute that the writ petitioner sold Mixed Linear Alpha Olefins to M/s Rajesh Chemicals Pvt. Ltd., Ranchi, Jharkhand and invoice was prepared, E-way Bill was also prepared and the consignment was sent through transported route the subject tanker. The same was intercepted on 10.02.2025. MOV-02 came to be issued on 11.02.2025. Thereafter physical verification report was issued on 16.02.2025 GST MOV-04 and on 16.02.2025 the goods were detained by the respondent no. s2 under Section 129 (1) MOV-06. A show cause notice was issued to the writ petitioner on 18.02.2025 form GST TRC-01 accompany which the analytical report of Sri Ganesh Analytical Lab. The writ petitioner tendered its reply to the show cause notice on 18.02.2025. The relevant extract of the same are being quoted hereinunder:- "The reason for the detention of goods a....
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....me is attached here. The fundamental principle SALUS POLPULI EST SUPREMA LEX - meaning welfare of people is supreme of Law, inspired by principle of justice, equity and good conscience, must be ensured to make the slogan Ease of doing Business in practical." 10. Thereafter the writ petitioner deposited the penalty on 19.02.2025 and an preferred before the respondent no. 2, the relevant portions of which are as under:- "4. The order for detention under section 129(1) through Mov-06 bearing No. ZD0902252082150 dated 16.02.2025 and on that basis Show cause notice u/s 129(3) in Form GSTR DRC 01 No. ZD090225243526C dated 18.02.2025 was issued stating; a) That the reason for the detention of goods along with the vehicle has been stated as the empirical observation made by the Honorable Assistant Commissioner, according to which the transported goods were found to be different from Mixed Linear Alpha Olefins. It should be noted that Mixed Linear Alpha Olefins is a clear, water-white liquid. Therefore, merely based on observation, it is generally not possible to determine whether the respective product is present in the tanker or not. Therefo....
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.... case the Invoice is not recorded in the books. Also there was no variance in the quantity of goods found and as recorded in the bill. The sale bill was issued in the regular course of business and the same has not been doubted. As such there is no malafide intention on the part of the appellant and the goods were being sent by making proper entry of the same in the books of accounts. The appellant is objecting the imposition of Penalty and following grounds of appeal are set forth amongst others." 11. Thereafter the appeal came to be rejected by respondent no. 2 on 06.06.2025. The relevant extract where of is as under:- "मेरे द्वारा अपीलकर्ता द्वारा दाखिल अपील मेमो, उल्लिखित तथ्यों सहायक आयुक्त राज्य कर, मुगलसर&#....
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....रिपोर्ट Ref. No. SGAL/24- 25/174 दिनांक 15.02.2025 से प्रेषित की गई जिसमें लिखित Remarks निम्नवत - The provided lubricating bil sample does not belong to any specific petroleum oil category but appears to be an adulterated mixed oil variant. जॉच अधिकारी द्वारा जॉच रिपोर्ट में SAMPALE को Specific Gravity, Flash Poing, Kinematic Viscosity, Total Moisture Content, Total Ash Content गुण एवं MLAO के Natural गुण में भिन्नता पाई गई। इसके अतिरिक्त जॉच रिपोर्ट ....
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....57;ॉइस में माल कि वास्तविक माल को छुपाकर प्रपत्रों में घोषित माल की आड़ में भिन्न गुणवता के करयोग्य माल का परिवहन/बिक्री किया जा रहा है। अपीलीय पत्रावली पर उपलब्ध प्रपत्रों तथा अभिग्रहण पत्रावली एवं जॉच अधì....