9911796707
TMI Blog2018 (4) TMI 1076X X X X Extracts X X X X X X X X Extracts X X X X ..... referred to as 'the Act'). The Assessing Authority has allotted GSTIN no. to the petitioner. The petitioner has sold 10.110 MT of Iron Scrap vide Invoice dated 24.03.2018 for the value of Rs. 1,67,017/- to M/s R.K. Enterprises of Delhi in which the petitioner has charged IGST (Integrated Goods and Services Tax) @ 18%. The petitioner's unit is situated at Sikandrabad Road, District Bulandshahr from where goods were transported to be delivered to the consignee situated at Delhi. Admittedly, there was no e-way bill during the movement of goods from Bulandshahr to Delhi and while vehicle was crossing Ghaziabad, the same was intercepted/detained by the Assistant Commissioner, Mobile Squad, IVth Unit, Ghaziabad on 24.03.2018 at 5.45 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ules, as such, it is a clear cut violation of provisions of UPGST Act/Rules framed thereunder. Immediately after the seizure order passed under Section 129(1) of the Act, the respondent no.3 has issued the show cause notice under Section 129(3) of the Act dated 28.03.2018. The Seizing Authority directed the petitioner to appear on 04.04.2018 and explain as to why the tax @ 18% and equivalent amount of penalty may not be demanded. The submission of counsel for the petitioner is that as admittedly the seized goods were in transit for outside the State the transaction would be covered by the Integrated Goods and Services Tax Act, 2017 (IGST) read with Central GST and that the provisions of the UPGST or its Rules or the notifications issued t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l on the relevant date under the Central GST, therefore, the seizure appears to be illegal. We have heard counsel for the parties and perused the record. We have noticed that both the parties namely consignee and consignor are registered dealers and goods are being transported from Bulandshahr to Delhi during transhipment the same are detained and seized. The sole ground of seizure of goods is non-production of e-way bill whereas there is no dispute with regard to issuance of invoice and charge of tax by the petitioner. In view of aforesaid peculiar facts and since the petitioner is registered dealer, we have seen no error at the hands of the petitioner, and therefore, the order of seizure passed under Section 129(1) of the Act as well ..... X X X X Extracts X X X X X X X X Extracts X X X X
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