TMI Blog2021 (5) TMI 935X X X X Extracts X X X X X X X X Extracts X X X X ..... and copy of calculation of quantity has not been served and the proceedings under Section 130 is wrong and illegal and only one fine i.e. on goods or conveyance can be imposed under the said section - it is clear that the impugned goods found excess i.e. quantity 3947 Sq. Ft on physical verification than the quantity mentioned in invoice were loaded intentionally to evade the GST. The excess quantity was supplied without declaring in the invoice with intent to evade the payment of tax therefore, the Section 130 of the Act was rightly invoked and the said section also provides for confiscation of goods or conveyance and find in lieu of confiscation. The excess found goods were loaded intentionally to evade the payment of GST - Appeal dism ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iscrepancies were noticed :- (i) Quantity loaded in the conveyance found excess than the quantity mentioned in the invoice. 2.2 The goods and conveyance used for movement of goods were detained under sub-section (1) of Section 129 of CGST Act, 2017 read with sub section (3) of Section 68 of the CGST Act, 2017 by issuing an order of Detention in FORM GST MOV-06 and the same was served on the person in-charge of the conveyance on 17-9-2019. 2.3 Further, Shri Deep Kumar Agrawal, Proprietor of M/s. Shri Hari Om Marbles, Near Highway Plaza, Seema Hospital, NH-2, Mathura (UP) (GSTIN No. 09AFYPA6011Q2ZU) vide letter dated 16-9-2019 received through mail has claimed the ownership of goods loaded in the vehicle No. RJ 5-GC-1635 and als ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nfiscation of Goods and also a fine of ₹ 28,419/- in lieu of confiscation of conveyance. The impugned goods and conveyance used for transport of goods were released after depositing the Tax, Penalty and fines in lieu of confiscation of goods and conveyance and submitted a copy of GST payment challan, copy of cash ledger and copy of liability ledger. Tax, Penalty and fines in lieu of confiscation of goods and conveyance paid by the appellant are appropriated to the Govt. account and considering the same the vehicle and the goods were leased on 19-9-2019. 4. Being aggrieved with the impugned order, the appellant has filed the appeal on various ground which are summarized a under : that objections filed against notice for con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the consultant again letter dated 4-9-2020 regarding appearing for personal hearing in the matter fixed on 18-9-2020 at 12:30 Hrs through video conference was sent. The consultant through their mail dated 18-9-2020 has sought again adjournment in the matter. Accordingly, on the request of the consultant the hearing was again fixed on 29-9-2020 at 12:15 Hrs but at this time also they did not appear for the said date. I find that sufficient opportunities to attend hearing in the matter have been given to the appellant for defending their case and accordingly, the principle of natural justices have been complied with, therefore I take up the matter for decision on the basis of records available in the file. 6. I have carefully gone through ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yment of tax; or (ii) does not account for any goods on which he is liable to pay tax under this Act, or (iii) supplies any goods liable to tax under this Act without having applied for registration; or (iv) Conveyances any of the provisions of this Act or the rules made thereunder with intent to evade payment of tax; or (v) used any conveyance as a means of transport for carriage of goods in contravention of the provisions of this Act or the rules made thereunder knowledge or conveyance proves that it was so used without the person in charge of the conveyance, then, all such goods or conveyances shall be liable to confiscation and the person shall be liable to penalty under section 122. (2) Whenever confiscatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ine i.e. on goods or conveyance can be imposed under the said section. I find that the measurement of the impugned goods loaded in vehicle bearing No. RJ 05-GC-1635 found excess was taken in presence of Sh. Sonveer, Driver/Person In-charge of the vehicle and recorded on worksheet and finalized in the presence of Driver/Person-In- charge of vehicle. Calculation Sheet/Work sheet of impugned goods found excess was duly served to the Person In-charge of vehicle and he never objected it. Thus, it is clear that the impugned goods found excess i.e. quantity 3947 Sq. Ft on physical verification than the quantity mentioned in invoice were loaded intentionally to evade the GST. The excess quantity was supplied without declaring in the invoice with in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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