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TMI Blog2019 (10) TMI 480X X X X Extracts X X X X X X X X Extracts X X X X ..... at the driver of the vehicle in question, which was carrying perishable goods in the nature of groundnut seeds, possessed both the invoice as well as the e-way bill and had produced the same at the time when the vehicle in question came to be intercepted which is evident from FORM GST MOV-01 dated 25.9.2019 issued by the State Tax Officer, Mobile Squad, Songadh. It was submitted that thereafter FORM GST MOV-02 came to be issued for physical verification of the goods in question. The attention of the court was invited to Circular No.41/15/2018-GST dated 13.4.2018 issued by the Central Board of Indirect Taxes and Customs, GST Policy Wing, to point out that it is duly provided therein that within a period of three working days from the date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d related statutes. 2. Reference was also made to Circular No.64/38/2018-GST dated 14.9.2018, to point out that it is specifically provided therein that in case the consignment of goods is accompanied with an invoice or any other specified document and also an e-way bill, proceedings under section 129 of the CGST Act may not be initiated. It was submitted that in the present case, there is no discrepancy in the invoice as well as the e-way bill, and hence, there was no necessity of issuance of an order of detention under section 129 of the CGST Act." 2. Today, when the matter came up for hearing, the learned advocate for the petitioner again invited the attention of the court to the circular dated 13.4.2018 issued by the Central Board ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thin 24 hours of the aforementioned issuance of Form GST MOV-02, prepare a report in Part-A of Form GST EWB-03 and upload the same on the common portal. It was submitted that the proper officer has not prepared any such report and in case such report has been prepared, the same has not been furnished to the petitioner and has not been uploaded on the common portal. It was pointed out that by virtue of clause (f) of the circular, on completion of the physical verification/ inspection of the conveyance and the goods in movement, the proper officer shall prepare a report of such physical verification in Form GST MOV-04 and serve a copy of the said report to the person in charge of the goods and conveyance. The proper office shall also record o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... biding by the provisions of law and the instructions contained in the circular dated 13.4.2018, the proper officer has straightaway issued the order of detention under section 129 of the CGST Act. 4. Having regard to the fact that the person in charge of the conveyance had produced the e-way bill as well as the invoice, the only ground on which the conveyance could have been detained was in case any discrepancies were found in the inspection of the goods and conveyance. However, in the facts of the present case after detaining the vehicle, no physical verification report has been submitted by the concerned officer and uploaded in the common portal, though required in accordance with the instructions issued by the Board. Under the circumst ..... X X X X Extracts X X X X X X X X Extracts X X X X
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