9911796707
TMI Blog2023 (3) TMI 1357X X X X Extracts X X X X X X X X Extracts X X X X ..... e goods while in transit were intercepted and a physical verification report was prepared on 17.09.2022 in form GST MOV-04 and no discrepancy was found in the quantity of the goods in question. It is stated that on 21.09.2022, a detention order was passed detaining the goods in question mainly on the ground that the goods were without E-Way bill. It is argued that although under Section 129(3) of U.P. GST Act (hereinafter referred to as 'the Act'), there is a prescription for issuance of a notice in Form GST MOV-07, however, the notice was not issued in the format as prescribed but was issued by an authority whose name is not even specified as the order itself recorded that the same was issued for the authority and not by the autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en done by the department. In view of the said submission, he places reliance on the judgment of this Court in the case of M/s Riya Traders v. State of U.P. & Ors.; Writ Tax No.28 of 2023 decided on 17.01.2023 as well as in the case of M/s Margo Brush India and Others v. State of U.P. & Anr.; Writ Tax No.1580 of 2022 decided on 16.01.2023. This Court in Para - 3 of the judgment in the case of M/s Margo Brush India (supra) has held as under: "3. The argument is that it is a case in which the goods in transit were accompanied by proper documents. When show cause notice was issued to the driver of the vehicle, the petitioners had filed their replies. In terms of the provisions of Section 129(1)(a) of the Act, in case, the owner of the goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the goods seized while in transit, Rule 138 of Chapter XVI of CGST Rules provides for the valuation; Explanation 2 to the said rules reads as under: "Explanation 2.-For the purposes of this rule, the consignment value of goods shall be the value, determined in accordance with the provisions of section 15, declared in an invoice, a bill of supply or a delivery challan, as the case may be, issued in respect of the said consignment and also includes the central tax, State or Union Territory tax, integrated tax and cess charged, if any, in the document and shall exclude the value of exempt supply of goods where the invoice is issued in respect of both exempt and taxable supply of goods." In view of the said Explanation 2, as quoted above, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are set aside. The matter is liable to be remanded to the Assessing Authority to pass fresh orders treating the petitioner to be the owner of the goods in terms of the mandate of Section 129(1)(a) of the Act treating the valuation of the goods as specified in the invoice, however, as the petitioner is ready and willing to pay the liability in terms of Section 129(1)(a) of the Act, instead of remanding, I deem it appropriate to direct the respondents to release the goods to the petitioners if the petitioners offer to pay two hundred percent of the tax payable on the goods valuing the same on the basis of the valuation as shown in the invoice. As soon as the petitioner tenders the amounts as is required under Section 129(1)(a) of the Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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