TMI Blog2019 (3) TMI 267X X X X Extracts X X X X X X X X Extracts X X X X ..... ule the petitioner has contravened. A pointed query put in this regard to the learned Additional Government Pleader appearing on behalf of the respondents also elicits no details and he is also unable to enlighten the Court on what the contraventions might be - Admittedly, in the sworn statement recorded from the lorry driver, a mistake had crept in, in the mentioning of the lorry number as TN 19 U 7857 instead of TN 19 U 7873. One assumes this to be a reason for the detention. However, detention of the conveyance and goods is an extreme step that seriously prejudices an assessee and it is incumbent upon the statutory authority/the Proper Officer arrayed as respondent No.2, to have made mention of the contravention in the field provided in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... While this was so, the vehicle was intercepted by the officials of the Commercial Taxes, Department who proceeded to cause inspection of the same. A statement had been recorded in Form GST Mov-01, from the driver who was incharge of the goods in conveyance. Admittedly, the statement at Column 10 thereof, admits that there is a mistake in the vehicle number mentioned. Thereafter, Form GST Mov- 02, ordering the physical verification/inspection of the conveyance, goods and documents was issued. The order, dated 04.02.2019, though signed by the Proper Officer is blank in so far as all relevant fields are concerned. 6. The Form, in toto, is extracted herein for ready reference: Form GST MOV-02 ORDER FOR PHYSICAL VERIFICATION/INSPECTI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (2) to allow and assist in physical verification and inspection of the goods in movement and related documents, (3) not to move the goods and conveyance from the place at which it is stationed until further orders and not to part with the goods in question. Proper Officer sd/- 7. Pursuant thereto, the impugned order has been issued on 04.02.2019 and the order in the prescribed Form is also extracted below: GOVERNMENT OF INDIA FORM GST MOV-06 ORDER OF DETENTION UNDER SECTION 129(1) OF THE CENTRAL GOODS AND SRVICES TAX ACT, 2017 AND THE STATE/UNION TERRITORY GOODS AND SERVCES TAX ACT, 2017/UNDER SECTION 20 OF THE INTEGRATED GOODS AND SERVICES TAX ACT,2017 The goods conveyance bearing No.TN19U7873 was inte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ance are detained by the undersigned and the driver/person in charge of the conveyance is hereby directed to station the conveyance at Sriperumbudur Tool Sale (place) at his own risk and responsibility and not to part with any goods, till the issue of release order in FORM GST MOV-05. State Tax Officer/Roving Squad-V Enforcement (North), Chennai-6 To, Shri G.Murugan S/o.A.Gandhi Driver/Person in Charge Vehicle/Conveyance No:TN19U7873 Address: Manthahveli Street, Annamangalam Post, Gingee, Villupuram District 8 . The provisions of Section 129 of the Goods and Services Tax, 2017 provide for detentions, seizure and release of goods and conveyances in transit in a situation where the transit is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed: Provided that no such goods or conveyance shall be detained or seized without serving an order of detention or seizure on the person transporting the goods.' 9. Thus, detention/seizure is provided for only in cases where the Department is prima facie convinced that there is a contravention of the provisions of the Act and the Rules. The order of detention has to reflect the reasons for which the seizure of the conveyance/goods has been effected. 10. A perusal of the impugned order reveals that none of the relevant fields have been ticked and almost all fields have been left blank. It is thus entirely unclear as to what statutory provision or Rule the petitioner has contravened. A pointed query put in this regard to the lear ..... X X X X Extracts X X X X X X X X Extracts X X X X
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