TMI Blog2023 (6) TMI 578X X X X Extracts X X X X X X X X Extracts X X X X ..... ply, makes it incumbent upon the supplier to inform about the supply of goods in Form-A GST, EWB-01 electronically on the common portal alongwith other information as required. It is not disputed at the Bar that no such information as mandatory in Rule 138(1) of GST Rules, was given by the petitioner supplier. It is obvious that in the absence of information given, the entry of demo car into the State of Madhya Pradesh renders it exigible to GST - This Court does not find any fault or jurisdictional error in the order of appellate authority dated 23.12.2019 - Petition dismissed. - Hon'ble Shri Justice Sheel Nagu And Hon'ble Shri Justice Hirdesh For the Petitioner : Shri Himanshu Khemuka - Advocate For the Respond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 129 of GST Act and Rule 138 of GST Rules are reproduced below for ready reference and convenience: Section 129 - Detention, seizure and release of goods and conveyances in transit. (1) Notwithstanding anything contained in this Act, where any person transports any goods or stores any goods while they are in transit in contravention of the provisions of this Act or the rules made thereunder, all such goods and conveyance used as a means of transport for carrying the said goods and documents relating to such goods and conveyance shall be liable to detention or seizure and after detention or seizure, shall be released, (a) on payment of penalty equal to two hundred per cent. of the tax payable on such goods and, in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct of the notice specified in sub-section (3) shall be deemed to be concluded. (6) Where the person transporting any goods or the owner of the goods fails to pay the amount of penalty under sub-section (1) within fifteen days from the date of receipt copy of the order passed under sub-Section (3), the goods or conveyance so detained or seized shall be liable to be sold or disposed of otherwise, in such manner and within such time as may be prescribed, to recover the penalty payable under sub-section(3): Provided that the convyance shall be released on payment by the transporter of penalty under sub-section (3) or one lakh rupees, whichever is less: Provided further that where the detained or seized goods are perishable or haz ..... X X X X Extracts X X X X X X X X Extracts X X X X
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