Home Case Index All Cases GST GST + HC GST - 2023 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (3) TMI 58 - ALLAHABAD HIGH COURTDetention of goods alongwith vehicle - Misuse of E-Way Bill - Cancellation of E-way Bill - once the goods were not dispatched on the same day - Rule 139(9) of CGST Rules - evasion of GST taking place or not - HELD THAT:- From the findings recorded by the taxing authorities it is clearly evident that vehicle no.NL01N/6504 was not only used by Bombay Kandla Transport (P) Ltd. through which goods were sent by the petitioner-dealer, but also by Bombay Kolkata Logistics for sending fruits and vegetable to Panchkula and by Delhi Hemkunt Logistics for sending rice to Darbhanga (Bihar). Once, the vehicle was not available on 08.04.2018 and was used for transporting fruits and vegetable and its journey commenced on 07.04.2018, the case set up by the petitioner cannot be accepted and has rightly been denied by the authorities. It is clear that the goods were sent on 07.04.2018 to West Bengal through the vehicle in question and thereafter, on 12.04.2018 to Darbhanga (Bihar). Filling the details of the vehicle and transporter in Part-B of Form GST EWB-01 completely belie the story set up by the petitioner before the authorities - Moreover, the finding recorded by the Appellate Authority that Darbhanga Dealer to whom it is alleged that rice was sent had denied such transaction as the firm having already closed down two months prior to the transactions which corroborates the facts that through tax invoice and E-Way Bill generated on 08.04.2018, the dealer has made several transactions and evaded tax. The Chart given in para 7 of the counter affidavit reflects movement of the vehicle through various Toll Plazas on relevant dates and is a establishment of fact that number of trips were made from Delhi to other places through one and the same document and also through one and the same vehicle. This Court therefore, finds that there has been a complete misuse of statutory provision of the Act and Rules by the dealer. The inference drawn by the taxing authorities after interception of goods on 18.04.2018 needs no interference by this Court - Petition dismissed.
|