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2024 (6) TMI 156 - HC - GST


Issues involved: Challenge to penalty imposed u/s GST MOV-09 for transportation of goods; Violation of opportunity of hearing and non-supply of relied upon documents.

Challenge to Penalty Imposed u/s GST MOV-09:
The petitioner contested an order imposing a penalty of Rs. 11,87,525 for transporting goods different from those disclosed in the E-Invoice. The discrepancy was based on a lab report from Anni Laboratories. The petitioner argued that they were not provided with the lab report before the penalty was imposed, thus denying them the opportunity to challenge the findings.

Violation of Opportunity of Hearing and Non-Supply of Documents:
The petitioner claimed that their right to a fair hearing was compromised as they were not supplied with the relied upon documents, specifically the lab report from Anni Laboratory. The revenue authorities argued that since a copy of the lab report was given to the truck driver, they were not obligated to provide a second copy to the petitioner. However, the court found discrepancies in the handling of the document and directed the revenue authority to provide all adverse material to the petitioner for a fair opportunity to respond.

The High Court set aside the impugned order and directed the revenue authority to provide all adverse material to the petitioner within a week. The petitioner was given one week to respond, and a fresh reasoned order was to be passed within two months to conclude the proceedings. The court emphasized the importance of proper documentation in cases involving detention or seizure of goods to prevent malpractices and ensure justice.

 

 

 

 

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