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2023 (1) TMI 497 - HC - GSTDetention order - mismatch between the goods in movement and documents tendered - obtaining registration under the WBGST Act by means of fraudulent documentation - fabrication of tax invoices generated in support of movement of the goods - transport of teak sawn timber without valid documents in a concealed manner in contravention of Section 68 of CGST Act 2017 and WBGST Act 2017 read with Section 138A thereof - HELD THAT:- The appellant would be free to produce all documents in respect of their contentions and also establish that he is the rightful owner of the goods and goods were transported with valid documents and the registration was obtained by producing valid documents. If there is any discrepancy in the nature of goods the State Tax Authority is directed to obtain opinion from the Forest Department by requesting one of their officers to inspect the goods in the place where it has been detained. On such application being filed the concerned authority shall afford an opportunity of personal hearing to the appellant or his authorized representative and to pass a reasoned order on merits and in accordance with law. Since the goods being natural produce, it is exposed to the fury of weather, there is likelihood of deterioration. Therefore the authority pending compliance of the above directions shall permit the appellant to provide requisite number of tarpolene for securing the goods so that the goods are not exposed to sun and rain. The appellant is directed to file the said application within a period of one week from the date of receipt of the server copy of this order after which the authority is granted 10 working days time to afford a personal hearing to the appellant and pass a speaking order on merits and in accordance with law. Appeal disposed off.
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