TMI Blog2023 (9) TMI 1125X X X X Extracts X X X X X X X X Extracts X X X X ..... nd claimed that transport of goods was genuine and properly covered by the statutory documents. However on verification of the e-way bills, contrary to the their claim it was revealed that the vehicle mentioned therein and the vehicle through which the goods were attempted to be transported were distinct. The adjudicating authority was of the opinion that the dealer had not been able to convincingly explain the reasons for the discrepancy. Instead, after receipt of the Show Cause Notice it was contended by the dealer by fabricating a story that the local transporter failed to arrange the statutory requirements. The owners/dealers have to substantiate why the goods being transported did not accompanied the statutory documents. In view there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 138 of the Rules made thereunder were accompanied with the consignment. The driver of the vehicle had deposed and furnished a statement that at the time of inspection he was not in possession of any valid documents for transportation of the goods as prescribed under the statute. 4. suspecting evasion of tax, a Show Cause Notice was issued to the owner of the goods through the driver of the vehicle. The relevant portion of the notice is reads as under; The vehicle along with goods was intercepted at Anayara while plying from Nettayam to Venpalavattom. The vehicle along with goods was brought to Public Office Complex, Palayam, Thiruvananthapuram and physically verified. Physical verification revealed that the vehicle was carrying 370 pieces ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... transaction and it was confirmed by the DC Intelligence that can be released if online E-way bill of the entire invoices raised on the consignment . The details of invoices are given below for your kind verification. Invoice No Date Amount E-Way Bill No. 87141174 23.02.2018 5740.38 131020813377 87141285 23.02.2018 23641.36 161020907426 27141278 23.02.2018 244661.8 111020907418 87141244 23.02.2018 255848.3 111020850592 Grand Total 529891.92 Considering the above and a huge tax payer category we request you to kindly release the consignment at the earliest without further proceedings. 6. Pending adjudication of the Show Cause Notice, the petitioner/dealer has filed W.P.(C) No.7877 of 2018 before this Court. This Court vide Judgment dated 12. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... If the vehicle was not intercepted and goods were not verified, it would have lead to the leakage or evasion of the revenue by the dealer. 10. On receipt of the show cause notice the dealer produced copies of the e-way bills and claimed that transport of goods was genuine and properly covered by the statutory documents. However on verification of the e-way bills, contrary to the their claim it was revealed that the vehicle mentioned therein and the vehicle through which the goods were attempted to be transported were distinct. The adjudicating authority was of the opinion that the dealer had not been able to convincingly explain the reasons for the discrepancy. Instead, after receipt of the Show Cause Notice it was contended by the dealer b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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