9911796707
TMI Blog2023 (1) TMI 1311X X X X Extracts X X X X X X X X Extracts X X X X ..... -2022 at 05.50. PM at Bhachau, National Highway-41, Kutch. On verification of the vehicle in-charge i.e. Driver, it was found that the Delivery Challan tendered was not genuine and he had not tendered E-Way Bill for the goods in movement at the time of interception of vehicle. Therefore, an Order for detention dated 28-3-2022 under section 129(1) had been issued, and detained the goods and conveyance who carry the goods were. The Show Cause Notice in form of MOV-07/23/21-22 dated 31-3-2022 was issued and proposed the penalties for Rs. 42,22,604/- each under CGST and SGST Acts, under section 129(1)(a) and penalties for Rs. 87,97,092/- each under CGST and SGST Acts, under section 129(1)(b) of the said act. The reasons for the proposal of imposition of penalties are as follows by the adjudicating authority : 1. Two delivery challans were tendered for the same consignment loaded in the above conveyance viz. Delivery challans no. IWLGJ2122WTG243 (valued at Rs. 49,500/-) and IWLGJ2122WTG244 (valued at Rs. 49,500/-) both dated 28-3-2022 and another two Delivery challans bearing the same nos. IWLGJ2122WTG243 dated 28-3-2022 valued at Rs. 1,75,94,186/-and IWLGJ2122WTG244 dated 28-3- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons, non-compliances or procedural lapses; (6) The Appellant voluntarily came forward for the payment, but this cannot be said to be voluntary payment, in as much as the fact is that the Adjudicating Officer had forced the Appellant to pay the Penalty by outrightly ignoring the submissions made by the Appellant. The Appellant opted to pay the demanded penalty and get the goods released, Considering the significant value of the impugned goods, any delay, in release of the impugned goods could have resulted in a loss of business and repute to the Appellant, and hence, to get the goods released without any further delay, the Appellant had paid the Penalty 'under protest' vide reference no. DC2404220014029 dated 6-4-2022. (7) The Appellant had not got the opportunity of being heard in true sense, and the impugned Order fails to meet, the ends of natural justice. Therefore, an Order issued without providing an opportunity of being heard, is without the authority of law, illegal, and liable to be quashed. (8) They requested to set aside the penalty order and allowed the appeal. 4. Personal hearing in the matter was held on 29-11-2022. Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clauses (a) and (b) of Section 129(1) of the Central Goods and Services Tax Act, 2017. The Authorised Representative of the appellant had paid the penalty imposed under clauses (a) of Section 129(1) of the Central Goods and Services Tax Act, 2017 through DRC-03. The adjudicating authority had issued impugned order and imposed a penalty under clause (a) of Section 129(1) of the Central Goods and Services Tax Act, 2017. 7. The appellant had contended that the goods in question is, not removal to another person but the same was stock transfer. Further, they stated that the Delivery Challans was generated which was not shown the correct value of the goods hence concerned person had issued another delivery challans which shows the correct value of the goods. The said concerned person had made mistake inadvertently that all the delivery challans were handed over to the in charge of the vehicle in which goods had been transported. They also definite that the e-way bill for the said goods could not be generated on account of some technical glitches occurred on the portal of E-way bill hence considering the urgency of delivery of goods, they removed the same without the E-way bill and lat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enalty is required to be imposed under the present case, for exempted goods. Hence, the Order for the penalty imposed for the amount of 200% of the tax amount, issued by the adjudicating authority is not correct and legal. Hence is penalty is required to be reduced up to Rs. 25,000/- as per clause (a) of Section 129(1) of the Central Goods and Services Tax Act, 2017. The text of Section 129(1) ibid is as under: 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 case of exempted goods, on payment of an amount equal to two per cent of the value of goods or twenty-five thousand rupees, whichever is less, where the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
