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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 ..... he parties. 2. On the alleged violation of Section 129 of Central Goods and Services Tax Act, 2017 read with Rule 68 thereof as E-Way bill had expired at 11.59 p.m. on 17th September, 2021, the vehicle bearing no. JH05 AF 0361 was intercepted at 08:20 a.m. on 18th September, 2021. However, the entire proceedings starting from detention of the vehicle by issuance of Form GST MOV-06, show-cause notice in GST Form MOV-07 and the adjudication order in Form GST MOV-09 were passed on the same date i.e., 20th September, 2021. Petitioner went in appeal but lost there also vide order dated 17th February, 2022 (Annexure-9) passed by respondent no. 2. Petitioner had deposited the entire tax amount with interest and got the vehicle released on 21st Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... interest as they did not want to submit anything on the issue. Therefore, the case was adjudicated ex parte. The vehicle has been released. 5. Learned counsel for the Respondent-CGST submits that the provisions of Section 129 do not contemplate the requirement of an intention to evade tax for imposing liability of tax, interest and penalty. Therefore, the adjudication order dated 20th September, 2021 and the appellate order dated 17th February, 2022 do not suffer from any legal infirmity. Learned counsel for the respondent submits that the proceedings were expedited on the request of tax payer himself. 6. We have considered the submission of learned counsel for the parties and taken note of the pleadings on record. The provisions of Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... zed without serving an order of detention or seizure on the person transporting the goods. (2) The provisions of sub-section (6) of section 67 shall, mutatis mutandis, apply for detention and seizure of goods and conveyances. (3) The proper officer detaining or seizing goods or conveyances shall issue a notice within seven days of such detention or seizure, specifying the penalty payable, and thereafter, pass an order within a period of seven days from the date of service of such notice, for payment of penalty under clause (a) or clause (b) of sub-section (1). (4) No penalty shall be determined under sub-section (3) without giving the person concerned an opportunity of being heard. (5) On payment of amount referred in sub-section (1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vice of such notice, for payment of penalty under clause (a) or clause (b) of sub-section (1). Sub-section (6) provides that where the person transporting any goods or the owner of such goods fails to pay the amount of penalty under sub-section (1) within fifteen days from the date of receipt of the copy of the order passed under sub-section (3), the goods or conveyance so detained or seized shall be liable to be sold or disposed of otherwise, in such manner and within such time as may be prescribed, to recover the penalty. 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 p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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