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TMI Blog2022 (5) TMI 184X X X X Extracts X X X X X X X X Extracts X X X X ..... tice issued by the respondent No.3 under Section 129(3) of the CGST Act in Form GST MOV-07 dated 12/04/2022 (Annexure-A) (b) to quash and set aside the order of detention passed by the respondent No.3 under Section 129(1) of the CGST Act in Form GST MOV-06 dated 12/04/2022 (Annexure - A1) (c) pending the admission, hearing and final disposal of this petition, to stay the implementation and operation of the Notice issued under Section 129(3) of the CGST Act in Form GST MoV-07 dated 12/04/2022 at Annexure-A to this petition; (d) pending the admission, hearing and final disposal of this petition, to stay the implementation and operation of the order of detention passed under Section 129(1) of the CGST Act in Form GST MOV-06 dated 12/04/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d AGP has already entered his appearance on their behalf." 3 We have heard Ms. Parikh, the learned counsel appearing for the writ applicant and Mr. Sharma, the learned A.G.P. appearing for the respondents. 4 It appears from the materials on record that the writ applicant, vide application dated 12th April 2022 addressed to the State Tax Officer - 2, Mobile Squad, Amirgadh, made a request to release the goods, as, according to the writ applicant, in stating the vehicle type, inadvertently, it was shown as ODC. The letter reads thus: "April 12, 2022 To, The State Tax Officer - 2, Office of the State Tax Officer Mobile Squad, Amirgadh. GSTIN : 08AACCD5090Q1Z4 Sub : Request to release our goods and vehicle detained at Checkpost ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... but now you have issued the order/notice under section 129(1) at 9.15 PM (Vide Memo NO. 16 dated 12/4/2022 Form GST MOV-06 and MOV- 07) for the detention of the goods and vehicle and have assigned the reason: WRONG VEHICLE TYPE (ODC). It is submitted that goods were moved with all the proper documents including e-Way bill, generated from the GST Portal. Their was no Tax Evasion or Intent to evade Tax by any means. You have not found any discrepancy after physical verification of goods and conveyance but have detained the goods & vehicle stating the reason: WRONG VEHICLE TYPE (ODC). Sir, goods were moved through truck and correct number of truck as well as LR is also filled in the e-1 Way Bill. Selection of the ODC vehicle type while ge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing *** New Delhi, Dated the 14th September, 2018 To, The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax (All) / The Principal Directors General / Directors General (All) Madam / Sir, Subject : Modifications of the procedure for interception of conveyance for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances, as clarified in Circular Nos.41/15/2018-GST dated 13.04.2018 and 49/23/2018-GST dated 21.06.2018 - regarding. Kind attention is invited to Circular No. 41/15/2018-GST dated 13 April, 2018 as amended by Circular No. 49/23/2018- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the non-furnishing of information in Part B of FORM GST EWB-01 amounts to the e-way bill becoming not a valid document for the movement of goods by road as per Explanation (2) to rule 138(3) of the CGST Rules, except in the case where the goods are transported for a distance of upto fifty kilometres within the State or Union territory to or from the place of business of the transporter to the place of business of the consignor or the consignee, as the case may be. 4. Whereas, section 129 of the CGST Act provides for detention and seizure of goods and conveyances and their release on the payment of requisite tax and penalty in cases where such goods are transported in contravention of the provisions of the CGST Act or the rules made thereu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be imposed (Rs.1000/- under the IGST Act) in FORM GST DRC- 07 for every consignment. A record of all such consignments where proceedings under section 129 of the CGST Act have not been invoked in view of the situations listed in paragraph 5 above shall be sent by the proper officer to his controlling officer on a weekly basis. 7. Difficulty, if any, in implementation of this Circular may please be brought to the notice of the Board. Hindi version would follow. (Upender Gupta) Commissioner (GST)" 7 The circular makes it clear that in case a consignment of goods is accompanied with an invoice or any other specified document and also an e-way bill, the proceedings under Section 129 of the CGST Act may not be ordinarily initiated, more pa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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