9911796707
TMI Blog2020 (2) TMI 277X X X X Extracts X X X X X X X X Extracts X X X X ..... registration allotted to the petitioner's firm in Karnataka is 29ABAFM7776Q1Z8 and GST number allotted in Kerala State is 32ABAFM7776Q1ZL. The firm is engaged in the business of Timber and Timber products. In the course of its business, the petitioner had generated tax invoice dated 25.1.2020 for supply of Timber Tali Rough Square Logs from M R Traders, Karnataka to Kerala. The petitioner had calculated and paid CGST @ 9% and SGST @9% which is reflected in the tax invoice. An E Way Bill No.151196575196 was generated to transport goods through a vehicle bearing Registration No.KA 19AC 5112 for on road transport, vehicle bearing Registration No.KA 19 AC 5112 for on road transport, according to which the value of toods is Rs. 507859.02/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the 1st respondent, furnishing an explanation against the Notice for the wrongful confinement of the petitioner's consignment. In its explanation, the petitioner's firm has clarified the reason as to why there is no document seen accompanied to unload the goods at Kizhissery. As a matter of fact, there is no evasion of tax from the part of petitioner and for a trivial clerical error the vehicle as well as the goods are detained stating that vehicle will be released only on payment of amount as per the demand notice. The seizure as well as the detention of the vehicle and goods is totally illegal. The 1st respondent does not have any authority to seize the vehicle and detain the same under the GST Act. The petitioner firm is facing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g their capacity to ensure that the details of the new branch is updated in the official site, however the same showed as 'processing'. It was due to inexperience of trainee staff of the petitioner's firm. The delivery address was shown as M R Trades, Erattupetta, Kottayam instead of Kizhissery Malappuram. The notice issued by the 1st respondent is vitiated and materially irregular. Though the procedures for inspection and seizure are clearly enumerated in section 67, 68 & 129 of the Act, the 1st respondent blatantly violated the same. The principle of natural justice has not been followed by the 1st respondent. The petitioner had submitted all the relevant documents before the 1st respondent. More over the 1st respondent has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hall afford adequate opportunity of being heard to the petitioner through their representative/counsel, if any and then will pass orders finalising such adjudication proceedings, without much delay, preferably within a period of 6 weeks from the date of production of the certified copy of this judgment. While doing so, the 1st respondent shall taken take into consideration the vital contention urged by the petitioner that the so called error pointed out by the respondent for issuing Ext.P4 order, that the address shown in the invoice is different from the address shown in the E Way bill etc. is only a clerical mistake and is not a serious mistake which should justify the detention and penalty proceedings and also the contentions raised by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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