TMI Blog2021 (5) TMI 593X X X X Extracts X X X X X X X X Extracts X X X X ..... on verification of the stocks, the inspecting authority got recorded statements from the writ petitioners to the effect that the petitioners were liable to pay tax under Section 6A of the Andhra Pradesh General Sales Tax Act, 1957, and accordingly, collected the tax as well as the penalty, which was five times that of the tax payable and the amount was collected by way of cheques. Later on, the action of the authority was challenged on the ground that the same is arbitrary and violative of principles of natural justice, and that no notice and opportunity was given to the dealers and no assessment was also made. Thus, it is very much clear that the action of the authorities in collecting the tax either on the spot or later, can always be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Kakinada, through vehicle bearing No. RJ-14-GC-9099, accompanied by Tax Invoice bearing No. REF/19- 20/1969, dated 19.12.2019, and E-Way Bill No.2311 6481 4756, dated 19.12.2019. The value of the goods shown in the Tax Invoice was at ₹ 12,21,870/-, to which IGST payable is ₹ 2,19,936.60 paise. (iii) The said vehicle was intercepted on 24.12.2019 at Kovvur and after perusing the documents accompanying the goods, Order of Detention under Section 129(1) of CGST Act, 2017, in Form GST MOV-06, came to be made, on the ground that Invoice number mentioned in the Tax Invoice is not tallying with the one in E-Way Bill . It is to be noted that, while Invoice Tax Number is REF/19-20/1969 in the E-Way Bill, the number of the Invoic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t tallied with E-way bill. Hence, pay tax penalty on invoice value . 7) The Tax Invoice shows, the value of the goods as ₹ 12,21,870/- and output IGST was rounded to ₹ 2,19,936.60 paise and invoice number mentioned therein, as under: REF/19-20/1969 8) In the E-Way Bill, the document number was typed as under: REF/19-20/1669 . 9) But, all other contents tallied with the Tax Invoice and the Notice issued under Section 129 of CGST Act. 10) The fact that, there is a variation in the invoice number, in the E-Way Bill and in the original Invoice is not in dispute. The only variation being that, in-stead of 1969 , 1669 was typed, i.e., in place of 9 , numerical 6 was typed. The Government of India, Ministry ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... E-way bill, while, all other contents, namely, the seller and the place where it has to be delivered, are consistent, imposition of tax and penalty, as done, in our view, may not be proper. 13) At this stage, the learned Government Pleader would contend that, when the Petitioner has already paid the entire tax amount and subjected himself to the notice issued, he cannot now turn around and question the same. 14) It is not doubt true that, the Petitioner has paid the entire tax amount pursuant to the notice issued and, thereafter, filed the present Writ Petition. The reason being that, these goods, namely, Acid Oil, which is being detained, is very much essential for the day-to-day functioning of the business. Having regard to the req ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 16) Similarly, in Life Line Devices v. Commercial Tax Officer [(2000) 119 S.T.C. 52] the Division Bench of this Court, held as under:- There can be no doubt that the second respondent and the Regional Vigilance and Enforcement Officer acted high-handedly and in utter disregard of law by which they are bound. Undisputedly and indisputably, the Andhra Pradesh General Sales Tax Act within the realm of which the second respondent and his superiors are supposed to discharge the functions, does not authorize the on-the-spot collection of tax by coercion. The Act provides for assessment-provisional or final and a procedure therefor. The very fact that the petitioner s representative was made to part with postdated cheques under protest wo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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