9911796707
TMI Blog2025 (5) TMI 145X X X X Extracts X X X X X X X X Extracts X X X X ..... in question was in transit from Guwahati, Assam to Delhi and while passing through the State of U.P., the same were intercepted by the respondent no.2 on 21.09.2023 in District- Amroha. At the time of interception, all documents were produced i.e. tax invoices, Einvoices and E-waybills and Bilties (GR) before the respondent no.2 and the statement of the driver of the vehicle was recorded in MOV-01 issued on 22.09.2023, which shows that all the documents were found to be correct, a copy of which has been annexed as Annexure No.3 to this writ petition. 4. He further submits that in the MOV-04 i.e. the physical verification report, in the column of description of goods as per the invoice and description of goods in the conveyance was noted a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xure No.3 to this writ petition. 9. Further, the MOV-04 was also issued after the physical verification of the goods in question, a copy of which has been annexed as Annexure No. 4 of this writ petition. 10. The perusal of the MOV-04 shows that in the description of goods as per the invoices including H.S.N. Code and description of goods in conveyance, no difference was pointed out. Once the goods in question, on the physical verification, was found as per the goods disclosed in the invoices, the revenue cannot be permitted to completely change its stand by supplementing different grounds. The argument raised by Sri R.S. Pandey, A.C.S.C. that as soon as H.S.N. Code is fed in the description of goods, the same goods appear in the descripti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Another (Writ Tax No.1425 of 2023) in para no. 5, 6 & 7 has held as under:- "5. It is trite law, settled by a catena of Supreme Court judgments, that the Revenue cannot beat around the bush and keep changing the goal post at each stage. Once the Revenue had taken a particular stand, the same cannot be completely changed and/or supplemented by a different reason or ground. 6. In the present case, it is clear that the detention was made on the ground that the goods were not accompanied by valid documents. However, when the show-cause notice was issued, there is no whisper of any invalid document whatsoever. In fact, the stand was completely changed by the Revenue and this volte face cannot be countenanced by this Court. The detention ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
