Since the petitioner was transporting the goods without e-way bills, it will attract the provisions of Section 129 (1)(a) of CGST Act. The order passed by respondent is legally sustainable & in accordance with law.
Goods in Transit— Section 129, 130 of CGST Act—The writ petition is filed seeking writ of Mandamus to declare the orders passed MOV-9 thereby seizing 80 nos. of Plywood Sheets worth Rs. 54,548/- despite showing all the invoices with requisite payment of taxes, as illegal, arbitrary and contrary to GST Act and Rules.
The case of the petitioner is that the he was sending plywood sheets to one of his buyer they ordered for only 50 plywood sheets worth Rs. 40,000/- and later in the evening, when the vehicle was about to start, the buyer called the petitioner office and asked to send additional 30 plywood sheets. As the buyer was insisting, he prepared another invoice with requisite payment of SGST and CGST for 30 plywood sheets and sent the vehicle.
The said vehicle was seized by 3rd respondent on the same day and issued form MOV-01 to MOV-06. Without considering his explanation, the 3rd respondent imposed 100% penalty on the tax already paid by him.
Petitioner only seeks that the penalty imposed may be lifted, as the 3rd respondent without considering all these issued has passed the order.
Held that—A single consignment of 80 plywood sheets transporting under two invoices without e-way bill is identifying as fraud transaction in order to avoid e-way bills which are mandatory documents as per the CGST Act.
The order passed the 3rd respondent is legally sustainable & in accordance with law, which is not disputed the same warrants no interference by this Court.
Since the petitioner was transporting the goods without e-way bills, it will attract the provisions of Section 129 (1)(a) of CGST Act. The order passed by respondent is legally sustainable & in accordance with law.
Goods in Transit— Section 129, 130 of CGST Act—The writ petition is filed seeking writ of Mandamus to declare the orders passed MOV-9 thereby seizing 80 nos. of Plywood Sheets worth Rs. 54,548/- despite showing all the invoices with requisite payment of taxes, as illegal, arbitrary and contrary to GST Act and Rules.
The case of the petitioner is that the he was sending plywood sheets to one of his buyer they ordered for only 50 plywood sheets worth Rs. 40,000/- and later in the evening, when the vehicle was about to start, the buyer called the petitioner office and asked to send additional 30 plywood sheets. As the buyer was insisting, he prepared another invoice with requisite payment of SGST and CGST for 30 plywood sheets and sent the vehicle.
The said vehicle was seized by 3rd respondent on the same day and issued form MOV-01 to MOV-06. Without considering his explanation, the 3rd respondent imposed 100% penalty on the tax already paid by him.
Petitioner only seeks that the penalty imposed may be lifted, as the 3rd respondent without considering all these issued has passed the order.
Held that—A single consignment of 80 plywood sheets transporting under two invoices without e-way bill is identifying as fraud transaction in order to avoid e-way bills which are mandatory documents as per the CGST Act.
The order passed the 3rd respondent is legally sustainable & in accordance with law, which is not disputed the same warrants no interference by this Court.