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2021 (2) TMI 554 - Commissioner - GSTDetention of goods alongwith vehicle - E-way Bill was found to be defective - the driver of the said vehicle revealed that it was his second trip against the same E-way Bill and Invoice - crux of allegation is that the respondent failed to deposit the amount of tax and penalties as proposed in FORM GST MOV-07 within the stipulated time of seven days as prescribed under Section 129(6) of the CGST Act, 2017 - sub-section (1) of Section 129 of Central Goods and Services Tax Act, 2017 read with Section 20 of the Integrated Goods and Services Tax Act, 2017 - HELD THAT:- Section 129(6) of the CGST Act, 2017 stipulates that where the amount of tax and penalties proposed and determined by the adjudicating authority should be automatically deposited within seven days, failing which proceedings shall be initiated in accordance with the provisions of Section 130. Section 130 provides for confiscation of goods or conveyance and penalty under Section 122 and also provide option to pay fine in lieu of confiscation - In the present case, the respondent failed to deposit the duty and penalty within seven days accordingly, the adjudicating authority was required to take the action under Section 130 of the Act. The adjudicating authority has erred in passing the impugned order by not confiscating the goods and conveyance or not imposing fine in lieu of confiscation under Section 130 of the Act - Appeal of Revenue allowed.
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