TMI Blog2022 (10) TMI 912X X X X Extracts X X X X X X X X Extracts X X X X ..... 1)(a) of the Act appears to be misplaced as there is no supply either within the meaning of Section 7 of the Central Goods and Services Tax Act, 2017 or within the meaning of provisions of the Integrated Goods and Services Tax Act 2017. Ultimately, the purpose of E-way bill is to ensure that there is no leakage of revenue when the goods are on the move. Prima facie it appears that there is no supply for attracting of levy either under the provisions of the Central Goods and Services Tax Act, 2017 or the Integrated Goods and Services Tax Act 2017. The petitioner is directed to pay a sum of Rs.2,50,000/- to the credit of the respondents and furnish a bond for the remaining amount to the satisfaction of the respondents. On such compliance b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble on such goods and, in case of exempted goods, on payment of an amount equal to tow percent of the value of goods or twenty five thousand rupees, whichever is less, where the owner of the goods comes forward for payment of such penalty; 2. The specific case of the petitioner is that according to the respondents, there is an alleged discrepancy in the E-way bill generated by the petitioner for movement of its excavator from project site in Kerala to its branch office in Dhamra Port, Doshinga Village, Dist Bhadrak, Odisha. 3. The facts on record seems to indicate that the petitioner was awarded a contract by M/s.Vishwa Samudra Engineering Private Limited, Kerala, in connection with the widening of a road in Kerala and to this effec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e decision of the Kerala High Court in the case of Greenlights Power Solutions vs. State Tax Officer, SGST Department, Ernakulam [2022 (61) G.S.T.L.561 (Ker.)] and also drawn an attention to the other decisions of this Court in the case of G.Murugan vs. Government of India [2019 (29) G.S.T.L. 385 (Mad.)], W.P (MD) No.1287 of 2019 dated 24.01.2019 and W.P (MD) No.5720 of 2022 dated 30.03.2022. 7. The learned counsel for the respondents on the other hand would submit that the petitioner has acquiesced into the notice issued under Section 129(3) of the Central Goods and Services Tax Act, 2017 and has given a reply on 26.09.2022 and notice of personal hearing was issued on 30.09.2022 and fixing a date for hearing. It is s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct in Odisha, may no longer be required, provided the petitioner agrees for adequate security for the proposed penalty to be imposed as per the impugned show cause notice. 9. Under these circumstances, I direct the petitioner to pay a sum of Rs.2,50,000/- (Rupees two lakhs fifty thousand only) to the credit of the respondents and furnish a bond for the remaining amount to the satisfaction of the respondents. On such compliance being observed by the petitioner, the respondents shall release the excavator which was seized on 24.09.2022 together with the lorry on which the excavator was being transported. The amount directed to be paid by the petitioner shall be without prejudice to all the rights of the petitioner in the impugned proceedin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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