TMI Blog2021 (2) TMI 554X X X X Extracts X X X X X X X X Extracts X X X X ..... 129(6) of the CGST Act, 2017 stipulates that where the amount of tax and penalties proposed and determined by the adjudicating authority should be automatically deposited within seven days, failing which proceedings shall be initiated in accordance with the provisions of Section 130. Section 130 provides for confiscation of goods or conveyance and penalty under Section 122 and also provide option to pay fine in lieu of confiscation - In the present case, the respondent failed to deposit the duty and penalty within seven days accordingly, the adjudicating authority was required to take the action under Section 130 of the Act. The adjudicating authority has erred in passing the impugned order by not confiscating the goods and conveyance o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ancies were noticed :- (a) Prima facie the E-way Bill was found to be defective. (b) On enquiry, the driver of the said vehicle revealed that it was his second trip against the same E-way Bill and Invoice. 2.2 The impugned goods and the conveyance used for the transportation of goods were detained under sub-section (1) of Section 129 of Central Goods and Services Tax Act, 2017 read with Section 20 of the Integrated Goods and Services Tax Act, 2017 by issuing an order of detention in FORM GST MOV-06 on 17-8-2018. 2.3 Further, a show cause notice in FORM GST MOV-07 was served on 17-8-2018 with the person-in-charge of the conveyance i.e. Driver and Sh. Shyam Sunder Sharma, transporter directing them to show cause, within se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 29(1)(a) of the Act, penalty ₹ 17,25,460/- under Section 122(2)(b) of the Act and ₹ 25,000/- under Section 122(3) of the Act ibid on 5-9-2018. 2.6 The adjudicating authority vide the impugned Order No. 01/GST/2018, dated 25-9-2018 has passed an order in FORM GST-09 ordering seizure of goods along with conveyance and release the same on payment of applicable tax and penalty. Also imposed penalties of ₹ 17,25,460/- and ₹ 25,000/- on transporter i.e. M/s. Rajdhani Cargo Carriers and Shri Banshi Lal Yadav, driver and the person-in-charge of the conveyance. 3. The competent authority i.e. Commissioner, Central Goods and Services Tax Commissionerate, Alwar vide their Order-in-Review No. 01/Review/2019-20, dated 4-4- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the side of appellant or from the side of respondent. Thereafter, personal hearing in the matter was again fixed for hearing on 12-6-2019 through video conferencing. None appeared either from the side of appellant or from the side of respondent on that date too. I find that sufficient opportunities have been given to the respondent for defending their case and accordingly, the principle of natural justices have been complied with, therefore I take up the matter for decision on the basis of records available in the file. 6. I have carefully gone through the facts of the case and grounds of appeal. Taking into account the submission made for delay in filing the appeal, I hereby condone the delay. 7. I observe that the issue involved in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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