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2021 (6) TMI 40 - Commissioner - GSTConfiscation of seized goods which were lying in the unregistered godown - search and seizure of godown - business carried out from unregistered premises with an intent to evade - penalty on proprietor - HELD THAT:- M/s. Taj Iron Store, 25, Dudu Bagh. Loha Mandi, S.C. Road, Jaipur intentionally did not declare the additional place of business i.e. godown situated at S.P. 636, A3 Road No. 6, V.K.I Area, Jaipur in their GST Registration and carried out the business activities from the unregistered place. Further, the appellant could not produce any corroborative evidence in support of their claim that they had applied for amendment in registration of additional place of business i.e. godown. The appellant declared said premises (godown) as an additional place of business in its registration certificate by amending the registration certificate on 17-9-2018 only after search of the godown and seizure of the goods. It clearly shows their mala fide intention with intent to evade GST. Confiscation of goods - HELD THAT:- Appellant have contravened the provisions of Sections 22 (read with Rule 11 of CGST Rules, 2017), 35, 37, 38 & 39 of the CGST Act, 2017 by storing dutiable goods illegally at an unregistered premise, without any authority of law and also by wrongly accounting for seized goods in their books of account and also not shown the same properly in periodical returns filed by them with the sole intent to evade payment of CGST/SGST. Therefore, the impugned goods i.e. Angle, Channel, Shape, Section, Beam, MS Bar, Flat, Gate Channel, MS Pipe etc., valued at ₹ 5,53,10,466/- stored at the godown of M/s. Taj Iron Store, seized vide GST INS-02 under Panchnama dated 13-9-2018 under Section 67(2) of the CGST Act, 2017 were liable for confiscation under Section 130 of the CGST Act, 2017 read with Rule 139 of the CGST Rules, 2017 and M/s. Taj Iron Store is also liable for penalty under Section 122(1)(xvi) and 122(1)(xviii) of the CGST Act, 2017 and also under Section 125 of CGST Act, 2017. Penalty on Shri Mohd. Riyaz Khan, Proprietor of M/s. Taj Iron Store who was looking after the day to day affairs of the Firm - HELD THAT:- He has abetted and assisted in activities of storing dutiable goods at unregistered premise, without any authority of law and dealing in impugned goods which he knew were liable to confiscation and rendered himself liable to penalty under Section 122(3) and Section 125 of the CGST Act, 2017. Appeal dismissed - decided against appellant.
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