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2022 (11) TMI 391 - HC - GSTViolation of principles of natural justice - seeking release of goods - discrepancy of goods being transported - Expired E-Way bill - Section 129(1)(b) of JGST Act, 2017 - HELD THAT:- It is true that neither the State Tax Officer nor Appellate Authority has examined the plea raised by the petitioner based on GPS tracking report of the vehicle. The impugned orders have been passed without taking into consideration the explanation and defence taken by the petitioner in their reply before the Tax Officer in response to the show-cause notice under GST MOV 07. The State Tax Officer has only taken into consideration one of the plea that the driver was illiterate/semi-literate and did not realize the consequences of expiry of e-way bill. The impugned order also does not reflect due consideration of plea taken by the petitioner based on GPS tracking report of the vehicle. The impugned orders therefore have been passed without proper application of mind and without dealing with the contention raised by the petitioner. It suffers from violation of principles of natural justice. The statements made at para-11 of the counter affidavit by the respondent regarding the mismatch in the quantity of goods with the Invoices are not substantiated by the physical verification report issued by the department in Form GST MOV- 04 (Annexure-7). The impugned action has entailed penalty without due consideration of the plea raised by the petitioner and without proper application of mind. As such, both the orders passed by the State Tax Officer (Annexure- 10) dated 12th July, 2018 and the appellate order dated 26th July, 2018 (Annexure-14) are set aside - the matter is remanded to the State Tax Officer to consider the plea raised by the petitioner in its reply and the plea based upon the amended Rule 138(3) of JGST Rules, 2017 brought into force with effect from 7th March, 2018 by notification dated 30th March, 2018, in accordance with law. Petition allowed by way of remand.
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