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TMI Blog2021 (5) TMI 935X X X X Extracts X X X X X X X X Extracts X X X X ..... 1637/2019/1669, dated 18-9-2019 (hereinafter referred to as "the impugned order") passed by Assistant Commissioner, CGST, Division-F, Bharatpur (hereinafter also referred to as "the adjudicating authority"). 2. Brief Facts of the case :- 2.1 The appellant having GSTIN No. 09AFYPA6011Q2ZU is involved in trading of Stones of Marbles, Granite in the name & style M/s. Shree Hari Om Marbles. On 14-9-2019, the officers of the CGST Division-F, Bharatpur have intercepted a conveyance Bearing No. RJ 5-GC-1635 at 04.30 AM at Ludawai Toll, Bharatpur. After recording the statement on 14-9-2019 of Driver/Person In-charge of vehicle Shri Sonveer 4, Gopau, Kirawali, Agra (UP), the goods in movement were inspected under the provisions of sub-se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he SGST Act/Section 21 of the UTGST or under Section 20 of IGST Act, 2017 which are listed as under :- S. No. Description of Goods/conveyance Qty. in Sq. Ft. Rate/Sq. Ft Value in Rs. 1. Granite Slab (HSN-6802) 3947 Rs. 40/- 1,57,880/- 2. Conveyance No. RJ 05-GC-1635 01 22,50,000/- Accordingly, a notice in FORM-10 dated 16-9-2019 was issued and duly served to Shri Sonveer, Driver/person In-charge of conveyance Bearing No. RJ 05-GC-1635 and Goods. 3. Further the adjudicating authority vide impugned Order No. CGST/Div-F/AE/EWB/RJ-05/-GC-1637/2019/1669, dated 18-9-2019 vide FORM GST MOV-11, dated 18-9-2019 passed the order as under : (i) Confirmed the IGST Rs. 28,419/- along with equa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the facts and circumstances of the case, as per practice in marble and stone business measurement is taken for squared area whereas material loaded for full slab in which around 25-30% extra material is loaded by the party for odd size measurements and defective goods. 5. The letter dated 21-8-2020 regarding appearing for personal hearing in the matter fixed on 3-9-2020 at 14:30 Hrs through video conference was sent through Speed Post as well as through Email to the appellant. Further, Shri Gaurav Gupta, CA & Authorized Representative of the appellant vide their E-mail dated 2-9-2020 intimated that they have received the notice on 1-9-2020 so it will not be possible to attend the hearing on 3-9-2020 in this short period and requested ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tendered Invoice/ documents No. & Date Description of goods in conveyance Qty. as per invoice Qty. as per physical verification Differ-ence 1. No. 286, dated 13-9-2019 Invoice No. 26, dated 13-9-2019 Granite Slabs (HSN 6802) 3840 Sq Ft. 7787 Sq Ft. 3947 Sq Ft. 7. The relevant portion of the Section 130 of the CGST Act, 2017 read as under :- (1) Notwithstanding anything contained in this Act, if any person :- (i) supplies or receives any goods in contravention on any of the provisions of this Act or the rules made thereunder with intent to evade payment of tax; or (ii) does not account for any goods on which he is liable to pay tax under this Act, or (iii) & ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods or conveyance is imposed under sub-section (2), the owner of such goods or conveyance or the person referred to in sub-section (1), shall, in addition, be liable to any tax, penalty and charges payable in respect of such goods or conveyance. (4) No order for confiscation of goods or conveyance or for imposition of penal penalty shall be issued without giving the person on opportunity of being heard. 8. I do not agree with the contention of the appellant that the measurement taken by the officers was wrong and unjustified and copy of calculation of quantity has not been served and the proceedings under Section 130 is wrong and illegal and only one fine i.e. on goods or conveyance can be imposed under the said section. I find ..... X X X X Extracts X X X X X X X X Extracts X X X X
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