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2023 (6) TMI 444 - HC - GSTLevy of penalty equal to 200% - Detention of consignments - quantity of the boxes were lesser than the quantity shown in the document - IGST not charged - alleged discrepancy in the export invoice and the purchase order - HELD THAT:- So far as the issue relating to not mentioning charging IGST the appellate authority has granted relief in favour of the appellant assessee. So far as the aspect of discrepancy is concerned the learned advocate appearing for the appellant has produced before us a copy of the sales order which shows the sales order number as SG/2022-23/004 dated 23rd April, 2022. The purchase order placed by the purchaser from Bhutan shows the sales order number correctly and in the said purchase order license number of the purchase has been given as SAB84282. In the export invoice, which was generated by the appellant, buyer’s license number has been shows as buyer’s order number. This cannot be treated as a discrepancy because in the purchase order of the buyer the sales order number has been correctly shown as SG/2022-23/004. Therefore, on this ground the authorities could not have imposed 200% penalty on the entire consignment. Shortage of quantity of goods - HELD THAT:- It is submitted by the learned counsel for the appellant that even at the time of detention of the goods, the appellant expressed his willingness to pay penalty for the shortage of quantity of the goods. However, the authority while passing the penalty order has imposed penalty on the entire consignment which includes the amount of cess paid by the appellant. The writ petition stand disposed of by setting aside the order passed by the appellate authority for levying penalty on the entire consignment and the matter is remanded back to the appellate authority to recalculate to take note of the order and recalculate the penalty in respect of shortage in quantity and over than quantity penalty shall be levied at 200% and the remaining penalty which has been remitted by the appellant shall be refunded to the appellant within a period of eight weeks from the date of receipt of the server copy of the order.
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