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2024 (6) TMI 156 - HC - GSTLevy of penalty on the transaction of transportation of goods by the petitioner - goods found loaded on the truck were different from those disclosed in the E-Invoice - petitioner's right to opportunity of hearing has been grossly impaired by not supplying the relied upon documents - violation of principles of natural justice - HELD THAT - There neither is any description of the document which the said Jeet Ram may have received nor there is any detail of date or time when he may have received and put his signature. On its own statement, it is not possible to rule out other occurence arising from other circumstances leading to the name Jeet Ram finding its mention, on the document, now described as the receipt. Once a receipt was being obtained by the revenue authorities to a document being supplied to the driver of the truck, proper/credible narration of that transaction should have been recorded on that receipt in the handwriting of the person to whom such document was being supplied. Only in the case, the person to whom document may be handed over may be illiterate, for which reason the receipt may be obtained on a thumb impression, the fact of receipt may be recorded in any other handwriting, by an independent person. Since signature has been obtained of Jeet Ram, therefore, the seizing authority ought to have obtained writing of the said Jeet Ram acknowledging the receipt by stating words of the like lab report ki prati prapt kare or other words of like nature. In the present facts, it is not convincing that the document described as lab report was supplied to Jeet Ram at the relevant time inasmuch as that claim of the revenue authorities is not wholly consistent with the conduct of the petitioner in having applied for another copy on 30.04.2024 through Web-portal itself. If such copy had already been supplied, the revenue authorities may also have informed the petitioner of the same. Rather than that, objection of lack payment of fee has been raised. The interest of justice would be met if the impugned order is set aside and the revenue authority required to make available to the petitioner all adverse material being relied against it. Thereupon the petitioner may furnish its reply and a fresh order may be passed under Section 129 of the UP GST Act, 2017. The impugned order is set aside - The revenue authority may make available to the petitioner all adverse material within a period of one week from today - petition is disposed off.
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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