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2021 (5) TMI 593 - HC - GSTDetention of goods under Section 129(1) of CGST Act - Invoice number mentioned in Tax invoice not tallied with E-way bill - HELD THAT:- The issue some what identical to the case on hand came up for consideration before the Division Bench of this Court in ANNAM JEWELLERS VERSUS DEPUTY COMMERCIAL TAX OFFICER AND ANOTHER [1996 (3) TMI 492 - ANDHRA PRADESH HIGH COURT]. In the said case, the Writ Petitioners were engaged in the business of gold and silver articles. The premises was inspected by the 1st Respondent, and on verification of the stocks, the inspecting authority got recorded statements from the writ petitioners to the effect that the petitioners were liable to pay tax under Section 6A of the Andhra Pradesh General Sales Tax Act, 1957, and accordingly, collected the tax as well as the penalty, which was five times that of the tax payable and the amount was collected by way of cheques. Later on, the action of the authority was challenged on the ground that the same is arbitrary and violative of principles of natural justice, and that no notice and opportunity was given to the dealers and no assessment was also made. Thus, it is very much clear that the action of the authorities in collecting the tax either on the spot or later, can always be challenged subsequently by questioning the jurisdiction or their authority to collect tax - this Writ Petition is allowed, holding that the Respondents were in error in collecting the tax and penalty from the Petitioner, for release of the goods seized.
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