In the instant case, contention of petitioner is that merely on the allegation that the goods have been under-invoiced, the proper authority has no jurisdiction to seize the goods and to pass the order under Section 129(3) of the Act. The matter requires consideration.
Section 129 of the CGST Act, 2017 – Goods in Transit --The petitioner cchallenged the order in Form GST MOV-9 dated 24.9.2021, whereby the respondent passed the order under Section 129 of the Act, imposing tax and penalty. The counsel for the petitioner submitted that the proper authority has no jurisdiction to seize the goods on the mere allegation that the goods have under invoiced. The counsel for the respondent submitted that Section 129 of the Act starts with a non-obstante clause, which has not been considered in the judgements relied by the petitioner. The court observed that the matter requires consideration.
Held that:- The Hon’ble High Court granted two weeks time to the respondents to file counter affidavit. Listed this matter on 22.12.2021.
In the instant case, contention of petitioner is that merely on the allegation that the goods have been under-invoiced, the proper authority has no jurisdiction to seize the goods and to pass the order under Section 129(3) of the Act. The matter requires consideration.
Section 129 of the CGST Act, 2017 – Goods in Transit --The petitioner cchallenged the order in Form GST MOV-9 dated 24.9.2021, whereby the respondent passed the order under Section 129 of the Act, imposing tax and penalty. The counsel for the petitioner submitted that the proper authority has no jurisdiction to seize the goods on the mere allegation that the goods have under invoiced. The counsel for the respondent submitted that Section 129 of the Act starts with a non-obstante clause, which has not been considered in the judgements relied by the petitioner. The court observed that the matter requires consideration.
Held that:- The Hon’ble High Court granted two weeks time to the respondents to file counter affidavit. Listed this matter on 22.12.2021.