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TMI Blog2020 (12) TMI 789X X X X Extracts X X X X X X X X Extracts X X X X ..... ich makes the provisions of the CGST Act, in relation to offences and penalties, inspection, search, seizure, arrest etc., applicable mutatis mutandis in relation to integrated tax, as if they were enacted under the IGST Act. The 4th proviso to Section 20 of the IGST Act provides that where penalty is leviable under the CGST Act and the SGST Act, the penalty leviable under the IGST Act shall be the sum total of the said penalties. Whether the 4th proviso would be attracted to the detention that was the subject matter of the Writ Petition more so when the transportation involved was of exempted goods? - HELD THAT:- It is clear from a reading of provision of Section 129 (1)(b) of the CGST, that when exempted goods are transported inter-s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y is attracted under both of the said enactments - the inference is inescapable that the amount to be collected from a person who is found to have transported exempted goods contrary to the provisions of the IGST Act, can only be such amount as is found payable under the CGST Act since it is the provisions of that Act that are to be deemed as enacted under the IGST Act. In other words, there is no provision that requires one to treat the provisions of the SGST Act as forming part of the IGST Act. Thus, the liability of a person, who is not the owner of the goods, and who has transported exempted goods in contravention of the IGST Act, can only be in an amount equal to 5% of the value of the goods or 25000 rupees whichever is less, as spe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of ₹ 25,000/- in terms of Section 129(1)(b) of the CGST Act but also a similar amount under Section 129(1)(b) of the SGST Act since the tax payment under the IGST Act included components of the tax payable under both the CGST and SGST Acts. It is for correcting the said alleged error that the judgment is sought to be reviewed. 3. I have heard Dr.Smt.Thushara James, the learned Government Pleader for the review petitioner and Dr.Sri.K.P.Pradeep, the learned counsel for the respondents Writ Petitioner. 4. On a consideration of the facts and circumstances of the case and the submissions made across the Bar, I am of the view that, for the reasons that are to follow, the impugned judgment does not call for any review. It has to be b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on payment of the applicable tax and penalty equal to the fifty per cent. of the value of the goods reduced by the tax amount paid thereon and, in case of exempted goods, on payment of an amount equal to five per cent. of the value of goods or twenty-five thousand rupees, whichever is less, where the owner of the goods does not come forward for payment of such tax and penalty; 6. It is clear from a reading of the aforesaid provision that when exempted goods are transported inter-state, in contravention of the provisions of the CGST Act, the goods and the conveyance used for transportation are liable to detention and can be released on payment of an amount equal to 5% of the value of the goods or 25,000 rupees whichever is less, where ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the value of goods or 25000 rupees whichever is less . The legislature appears to have used the words penalty and an amount distinctively and hence they cannot be seen as amounting to the same thing. In my view, the word 'amount' has to be seen as referring to a civil liability that accrues to the owner of the goods or such other person at whose instance an interstate transportation of the goods contrary to the provisions of the CGST Act is occassioned. When so viewed, the inference is inescapable that the amount to be collected from a person who is found to have transported exempted goods contrary to the provisions of the IGST Act, can only be such amount as is found payable under the CGST Act since it is the provisions of tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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