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TMI Blog2019 (11) TMI 1108X X X X Extracts X X X X X X X X Extracts X X X X ..... dicates the consignor as the petitioner. In terms of the investigation report, the goods are loaded in the State of Karnataka near Aldur, Chikkmagalur District and the conveyance in question has not entered into the State of Tamil Nadu. These factual aspects which are disputed and challenged by the petitioner cannot be adjudicated in the writ jurisdiction. Though an attempt has been made by the learned counsel for the petitioner to contend that the order impugned is not appealable under the provisions of the Act, the same requires to be negated for the reason that section 107 of the Act explicitly makes it clear that, any person aggrieved by any decision or order passed under the Act or the State Goods and Services Tax Act or the Union T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Enterprises of New Delhi having GSTIN No.07AFGPJ3277H1ZD under the cover of invoice No.KF/015 dated 18.09.2019 accompanied by E-way bill 781093157467 dated 18.09.2019. It is submitted that M/s.Phoenix Aromas India Pvt. Ltd., had supplied areca nut through Bahubali Transport Company of Bangalore. The goods in consignment was insured with M/s.Bharti AXA. The E-way bill was generated under Bill to - Ship to mode and consigned under Bill from Dispatch from category in vehicle truck bearing No.HR.55.AD.4490 on 18.09.2019 from Vellore in Tamil Nadu to Saroop Nagar in New Delhi. The said vehicle was intercepted by the second respondent on 19.09.2019 near Madadakere, Hosadurga Hiriyur Road (TH Road) in Karnataka at 9.30 a.m. It i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods for the purpose of section 129(6) of CGST Act and the penalty, if any, ought to have been passed under section 129(1)(a) of the CGST/KGST Act. Reliance is placed on the order of the Division Bench in Writ Appeal Nos.2939-2940/2019 dated 13.08.2019 in the case of M/s. RAJ ENTERPRISES vs. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (ENFORCEMENT), CHALLAKERE = 2019 (8) TMI 1151 - KARNATAKA HIGH COURT and the order of this court in the case of SHREE ENTERPRISES vs. COMMERCIAL TAX OFFICER, SHIVAMOGGA reported in 2019 (25) G.S.T.L. 3 (Kar.) = 2019 (4) TMI 147 - KARNATAKA HIGH COURT . It is also submitted that other High Courts have also taken a similar view. 4. Learned HCGP appearing for the Revenue justifying t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h the provisions of CGST/KGST Act. 6. Section 2(66) of the CGST/KGST Act defines as under: 2(66) Invoice or Tax Invoice means the tax invoice referred to in section 31. Section 31(1) of the CGST/KGST Act reads thus: 31. Tax Invoice.- (1) A registered person supplying taxable goods shall, before or at the time of,- (a) removal of goods for supply to the recipient, where the supply involves movement of goods; or (b) delivery of goods or making available thereof to the recipient, in any other case, issue a tax invoice showing the description, quantity and value of goods, the tax charged thereon and such other particulars as may be prescribed: 7. The invoice accomp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecision or order is communicated to such person. It is further clarified by section 121 which deals with non-appealable decisions and orders. In terms of Section 121, no appeal shall lie against any decision taken or order passed by an officer of central tax if such decision taken or order passed relates to any one or more of the following matters, namely:- (a) an order of the Commissioner or other authority empowered to direct transfer of proceedings from one officer to another officer; or (b) an order pertaining to the seizure or retention of books of account, register and other documents; or (c) an order sanctioning prosecution under this Act; or (d) an order passed under section 80. I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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