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TMI Blog2022 (8) TMI 756X X X X Extracts X X X X X X X X Extracts X X X X ..... person transporting the goods on the allegation of making transit in contravention of the provisions of the Act or Rule made thereunder. Apparently, the proceedings have been initiated on the same date and concluded also on the same date. Though, learned counsel for the respondent has stated that the proceedings were expedited at the instance of the tax payer on the same date, but there is nothing to substantiate such contention. The impugned adjudication order and the appellate order therefore both suffer from procedural infirmities and lack of proper opportunity to the petitioner or the person transporting to defend himself. The impugned order is set aside - petition allowed. - W.P. (T) No. 2312 of 2022 - - - Dated:- 10-8-2022 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ivam Paper Ltd. another passed in Special Leave to Appeal (C ) No(s). 21132 of 2021 in support of her contention that there is no intention to evade the tax. Therefore, the entire liability of tax along with interest would be vitiated. Respondents have also not alleged any intention to evade the tax. 4. Respondents have filed their counter affidavit. Perusal of the statements made at paragraphs-7, 8 and 11 indicate that the vehicle was intercepted on 18th September, 2021 since E-the Way bill had expired at 11:59 pm on 17th September, 2021 and no extension have been sought of the E-Way bill by moving an application under Rule 138(10) of CGST Rule, 2017. According to the respondents, notice with seven days time to submit reply was serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to detention or seizure and after detention or seizure, shall be released,- (a) on payment of penalty equal to two hundred per cent. of the tax payable on such goods and, in case of exempted goods, on payment of an amount equal to two per cent. of the value of goods or twenty-five thousand rupees, whichever is less, where the owner of the goods comes forward for payment of such penalty; (b) on payment of penalty equal to fifty per cent. of the value of the goods or two hundred per cent. of the tax payable on such goods, whichever is higher, 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 fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... recover the penalty payable under sub-section (3). Provided that the conveyance shall be released on payment by the transporter of penalty under sub-section (3) or one lakh rupees, whichever is less: Provided further that where the detained or seized goods are perishable or hazardous in nature or are likely to depreciate in value with passage of time, the said period of fifteen days may be reduced by the proper officer. A bare perusal of the provisions of Section 129 shows that no goods or conveyance shall be detained or seized without serving an order of detention or seizure on the person transporting the goods on the allegation of making transit in contravention of the provisions of the Act or Rule made thereunder. Sub-section ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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