9911796707
TMI Blog2022 (6) TMI 603X X X X Extracts X X X X X X X X Extracts X X X X ..... vice of notice of rule on behalf of the respondent Nos. 2 to 4. 3.With the consent of the learned advocates for the parties, the matter is taken up for final disposal. 4.By way of present petition under Articles 226 and 19(1)(g) of the Constitution of India, the petitioner has prayed as under: "a) to quash and set aside the Order of Detention under Section 129(1) of the CGST Act in Form GST MOV- 06 dated 28/04/2022 (Annexure - "A*)passed by the Respondent No. 4; (aa) That Your Lordships may be pleased to issue a Writ, direction, or order, under Article 226 of the Constitution of India, quashing and setting aside the impugned FORM MOV-10 issued by Respondent no. 4 on 06.05.2022 (Annexure - J) and declared as nonmaintainable being pas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd filed affidavit-in-reply dated 18.05.2022. 6.Short facts put-forth by the petitioner is as under: 6.1 The petitioner is engaged in the business of trading of copper and copper scrap and is registered under the provisions of the Central Goods and Service Tax Act,2017 [herein after to be referred to as 'the CGST Act'] having its registration number GSTIN 24AEBPK5633A1Z5. It is the case of the petitioner that the petitioner is filing returns regularly under the CGST Act. 6.2 It is the case of the petitioner that one Sahajanand Chem Industries, Gandhinagar had placed an order for copper scrap [hereinafter to be referred to as 'the goods'] with the petitioner amounting to Rs. 1,08,60,957/-. The said goods were being transported from Surat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent Nos. 2 to 4 under Form GST MOV- 10 exercising powers under section 130 of the CGST Act and therefore accordingly amendment as carried out. 8.Learned Senior Advocate Mr. Tushar Hemani for learned advocate Ms. Vaibhavi Parikh for the petitioner has taken us through MOV-06 issued while detaining the goods to submit that the authority has exercised its powers having not vested in it under section 129 of the Act in view of the fact that the authority has relied upon some transactions which have taken place between the petitioner and with regard to some other party in the years 2017- 18, 2018-19, 2019-20, 2020-21 for which, no notices had ever been issued by the authority. 9.It was submitted that under section 129 of the CGST Act, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of fine in lieu of confiscation of goods as well as calculation of fine in lieu of confiscation of conveyance". He therefore submitted that appropriate order may be passed. 10. On the other hand, learned AGP has opposed this petition and submitted that the authority is in the midst of hearing the proceedings under section 130 of the Act and can decide the same at the earliest. He therefore submitted that goods may not be released at this stage. He has taken us through the affidavit-in-reply and submitted that certain transactions which have been reflected in MOV-06 and MOV-10 are of such nature which create doubts about the validity of such transactions which might have taken place in the year 2017-18 and onward. He therefore submitted tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... EE DHANLAXMI METAL INDUSTRIES (GSTN 24AEBPKS633A1ZS) utilised input tax credit of Rs. 1,71,54,717/- from the different dealers whose GSTN cancelled suo moto and Rs. 93,25,767/-from the different dealers whose GSTN suspended. (List of dealers attached) In the year 2019-20 M/s, SHREE DHANLAXMI METAL INDUSTRIES (GSTN 24AEBPKS633A125 utilised input tax credit of Rs, 2,21,12,516/from the different dealers whose GSTN cancelled suo moto, (List of dealers attached) In the year 2020-21 M/s. SHREE DHANLAXMI METAL INDUSTRIES (GSTN 24AEBPKS633A125 utilised input tax credit of Rs, 2,74,32,425/from the different dealers whose GSTN cancelled suo moto and Rs. 12,01,13,679/- from the different dealers whose GSTN suspended. (List of dealers attached) - In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... INDUSTRIES (GSTN 24AEBPK5633A125) .So,It shows that M/s, SHREE DHANLAXMI METAL INDUSTRIES (GSTN 24AEBPK5633A125) has utilized "input tax credit wrongly availed or utilised by reason of fraud" - M/s. SHREE OHANLAXMI METAL INDUSTRIES (GSTN 24AEBPKS633A1Z5) purchased copper sexap from M/s Maruti Corporation (GSTN 24DMJPR7385K1Z8), While M/s Maruti Corporation (GSTN 24DMJPR7385KIZ8) made purchase from M/s PRATIMA ENTERPRISE (24CKRPG7913D1Z5). M/s PRATIMA ENTERPRISE (24CKRPG791301Z5) has not made any purchase eventhough M/s PRATIMA ENTERPRISE (24CKRPG7913D1Z5) issue d ferent invoices to M/s Maruti Corpora (GSTN 240MIPR7385K128) and M/s Maruti Corporation (GSTN 240MJPR7385K1Z8) Issue different invoices to M/s. SHREE DHANLAXMI METAL INDUSTRIES ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
