Home Case Index All Cases GST GST + Commissioner GST - 2020 (10) TMI Commissioner This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (10) TMI 847 - Commissioner - GSTDemand of Tax and Penalty - whether the Driver of the vehicle in movement was having the valid document at the time of interception or otherwise? HELD THAT:- As per Rule 138A- (1) The person in-charge of a conveyance shall carry- (a) the invoice or bill of supply or delivery challan, as the case may be; and (b) a copy of e-way bill in physical form or the e-way bill number in electronic form or mapped to a Radio Frequency Identification Device embedded on to the conveyance in such manner as may be notified by the Commissioner. In the instant case,the E-way Bill No.731103481404 was generated on 14.11.2019 by M/s Pratap and Sons, A264, Madri Industrial Area, Udaipur-313003 was meant for delivery to M/s Shri Nath Steel, Near Annapurna Nagar, Opp. Bheru Ji Mandir, Jaitaran Pali. Instead, the impugned goods were intercepted in front of the factory premises of the appellant i.e. M/s Mahesh Iron and Steel Re-rolling Mills, RIICO Industrial Area, Beawar Road, Ajmer (Raj) which is completely off route and also without any valid/legal documents and thus violated the provisions of CGST Act and Rules, 2017. The driver of the goods stated that goods were to be off loaded after contacting at mobile No.9782703374. I do not agree with the contention of the appellant that there was subsequent transit sale. I find that if there was subsequent transit sale in movement of goods to Beawar, Ajmer as all parties must have entered into an agreement for ‘transit sale' and execution must be according to agreement. Moreover, a subsequent invoice/E way Bill should have been generated in favour of the appellant for transit sale before interception. But in the instant case there is neither agreement between appellant and other suppliers of goods nor any subsequent invoice/E way Bill are generated before interception. Therefore, it is clearly an afterthought and also in the eyes of law it is not subsequent 'transit sale'. The case laws relied upon by the appellant in their support is squarely not applicable in the instant case. It is absolute clear that the impugned goods in question were not accompanied with any valid documents during the course of interception and the contention of the appellant is an afterthought and not acceptable at this stage - Appeal dismissed.
|