TMI Blog2023 (2) TMI 587X X X X Extracts X X X X X X X X Extracts X X X X ..... S.T., dated 01.08.2022, which according to them makes it mandatory for submission of E-invoice from 1st October 2022, when the aggregate turnover of the businesses exceeds Rs.10 crores in any financial year from 2017-18 to 2021-2022, this Court cannot entertain this writ petition as principles of natural justice have not been violated by the respondent as only after giving them time to submit a reply and that too after the petitioner has submitted its reply, which is also considered by the respondent, the impugned order has been passed. The only limited relief that can be granted to the petitioner is to permit them to file a statutory appeal, if aggrieved by the impugned order before the statutory Appellate Authority as per the provision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 's vehicle along with its goods was intercepted by the respondent on 01.02.2023. The respondent has inspected the goods in movement under the provisions of sub-section 3 of Section 68 of the Central Goods and Services Tax Act, 2017, read with sub-section (3) of Section 68 of the State / Union territory Goods and Services Tax Act and found the following discrepancies :- Goods moved from Eraiyankadu Village, Anaicut Block to Uttarpradesh without E-invoice . 5. Based on the above inspection report, the goods and conveyance used by the petitioner for the movement of the goods were detained under sub section (1) of Section 129 of the Central Goods and Services Tax Act, 2017 read with sub-section (3) of Section 68 of the State / Uni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l year 2017-18 to 2021-22, for business to business (B2B) supply of goods or services, or both and also for exports, the respondent came to the conclusion that the printed copy of the E-invoice submitted by the petitioner is a manipulated one and therefore, they have rejected the reply dated 02.02.2023 submitted by the petitioner. 8. Under the impugned order, the petitioner has been directed to pay a penalty of Rs.47,79,721/-, forthwith not later than seven days from the date of receipt of the order, failing which, action under Section 130 of the G.S.T. Act, 2017 has been contemplated against the petitioner. Aggrieved by the impugned order, the petitioner has filed this writ petition seeking for release of the detained goods and conveyan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t entertain this writ petition as principles of natural justice have not been violated by the respondent as only after giving them time to submit a reply and that too after the petitioner has submitted its reply, which is also considered by the respondent, the impugned order has been passed. 14. The only limited relief that can be granted to the petitioner is to permit them to file a statutory appeal, if aggrieved by the impugned order before the statutory Appellate Authority as per the provisions of Section 107 of G.S.T. Act, 2017 and a direction is issued to the statutory Appellate Authority as and when an appeal is filed by the petitioner to consider the petitioner's application seeking for provisional release under Section 129(1) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f a copy of this order and on receipt of the said statutory appeal within the stipulated time, the statutory Appellate Authority shall decide the appeal on merits and in accordance with law. b) The petitioner is also permitted to file an application under Section 129(1) of the G.S.T. Act, 2017 before the statutory Appellate Authority seeking for provisional release of the goods and conveyance which have been detained. c) On filing of the aforesaid application, the statutory Appellate Authority shall pass final orders on the said application seeking for provisional release, within a period of one week from the date of receipt of the said application from the petitioner, after giving due consideration to the fact that the petitioner is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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