9911796707
TMI Blog2021 (2) TMI 554X X X X Extracts X X X X X X X X Extracts X X X X ..... ices Tax Act, 2017, against the Order-in-Original No. 01/GST/2018, dated 25-9-2018 (hereinafter referred to as "the impugned order") passed by the Assistant Commissioner, CGST, Division-G, Sikar (hereinafter also referred to as "the adjudicating authority") in the case of M/s. Ganesh Enterprises, BG-234, Basement, Sanjay Gandhi Transport Nagar, Delhi (hereinafter referred to as the respondent). 2. Brief facts of the case : 2.1 The officers of the CGST Division-G, Sikar have intercepted a conveyance/vehicle bearing No. RJ 23 GB 3811 on 15-8-2018 at Jhunjhunu. The statement of the Driver/person-in-charge of the conveyance was also recorded on 15-8-2018. The goods in movement were inspected under the provisions of sub-section (3) o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7, wherein they were asked to show cause as to why :- (i) Integrated Tax Rs. 5,49,010/- and Cess Rs. 11,76,450/- and penalty under Section 129(1)(a) should not be demanded and recovered from them. (ii) Penalty under Section 122(2)(b) should not be imposed and recovered from the supplier of the goods fraudulently. (iii) Penalty under Section 122(3) should not be imposed and recovered from the in-charge of the conveyance/driver. 2.5 The respondent failed to deposit the amount and the penalties as proposed in FORM GST MOV-07 within the stipulated time of seven days as prescribed under Section 129(6) of the Act. Thus, as per Section 129(6) of the Act the goods detained or seized, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fying as to the correctness, legality or propriety of the impugned order. 4. The appellant also filed an application for condonation of delay for not filing the appeal within the prescribed time period. 5. The respondent vide letter C. No. APPL/JPR/CGST/AL/10/IV/ 2019/9118-21, dated 15-1-2010 were called upon to file a memorandum of cross-objection against the appeal filed by the department. The letter was returned undelivered with the remark by the postal authority "No such person at this address". Again on 28-1-2020 the letter was sent to deliver to the respondent through CGST Division-G, Sikar. But the respondent has not filed any memorandum of cross-objection. Personal hearing in the matter was fixed for 19-5-2020. None appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he CGST Act, 2017 reads as under : Section 129. Detention, seizure and release of goods and conveyance in transit. "(6) Where the person transporting any goods or the owner of the goods fails to pay the amount of tax and penalty as provided in sub-section (1), within seven days of such detention or seizure, further proceeding shall be initiated in accordance with the provisions of Section 130 : Provided that where the detained or seized goods are perishable or hazardous in nature or are likely to depreciate in value with passage of time, the said period of seven days may be reduced by the proper officer" 8. I find that Section 129(6) of the CGST Act, 2017 stipulates that where the amount of tax and penalties proposed a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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