Home Case Index All Cases GST GST + HC GST - 2021 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (10) TMI 1383 - HC - GSTDetention of goods alongwith vehicle - discrepancy found in the documents visa-vis the goods being transported or not - discrepancies in respect of some post transactions of the buyer and the buyer had claimed some wrongful input tax credit - HELD THAT:- In the case of Mahadev Enterprise [2016 (5) TMI 1274 - GUJARAT HIGH COURT], the Court has held that each matter has to be decided on its own facts and the Tribunal while deciding the case of one party cannot place reliance upon the facts which have come to its knowledge only in another proceeding and apply them to a third party who has no connection with those proceedings. The Court found that there was a complete absence of any materials on record establishing the transaction made being non-genuine. There was also no material to show that the dealer, at any point of time, had been called upon to establish the genuineness of such transactions or to produce any documentary evidence. Adverting to the facts on hands, it is not in dispute that the goods along with the vehicle, when were in transit, was stopped by respondent No.2 and the driver had produced the invoice and e-way bill and other documents as required by the authority concerned. There was also an order for physical verification passed in Form GST MOV 2 and the report was issued in the form of GST MOV 4. It is not in dispute that there was absence of discrepancies and anomalies in the documents when compared with the goods which were being transported. The only ground was the vehicle and goods had been seized, was because of the credential of the buyer to whom were goods being sent. In this case, it is alleged that the buyer, in the past, had taken wrong credit. The buyer also responded to the email sent by the petitioner that no proceedings had been initiated against him under the GST Act in relation to the claim of input tax credit in respect of the past transactions and yet, that is the ground for initiation of action. Considering the e-way as well as invoices produced by the driver, since, are in order, the goods and the conveyance are ordered to be released. Resultantly, this petition is allowed directing release of goods and conveyance. However, the show-cause notice of inquiry against the purchaser which has been initiated, there shall be no interference. Without opining anything on merits and without intervening show-cause notice that may be contemplated against the said buyer as well as qua the present petitioner in that regard (if any), this petition is allowed. The petition is disposed off.
|