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TMI Blog2021 (12) TMI 1413X X X X Extracts X X X X X X X X Extracts X X X X ..... this and the physical verification had taken place at Shri Nandha Trade Mart, Rajkot. It was found that it has a shop of 90 sq.ft. and there is no stock available although it had purchased goods worth Rs. 4.50 Crores (rounded off). The authority therefore initiated the proceedings under Section 130 of the CGST Act. The contact number of Mr. Akhil Proprietor of Shri Nandha Trade Mart was switched off, hence, there was a need to proceed against the purchaser of the goods. It also emerged that the e-way bills were generated on different vehicles i.e. TN-88-A-6772 and KL-10-BC-3796. The movement of vehicle when was verified on RFID data, it was found that from Kerala to Gujarat, the e-way bill had not matched with the RFID data. The said vehicle never travelled from Kerala to Gujarat on that particular route and hence, only billing was done without actual movement of goods. It is alleged by the respondent that this was with an intention to escape the tax liabilities. Shri Nandha Trade Mart had purchased from K.K.Traders, Karakattu Traders, Matteri Trading and Puthiyaveettil Agency. It was necessary to establish as to from where the purchase of goods had been made. Shri Nandha T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , be pleased to stay the Order of Confiscation of goods and conveyance and demand of tax, fine and penalty dated 11.08.2021 in the interest of justice; (H) Your Lordships may be pleased to grant such other and further relief/s that may be deemed fit and proper in the interest of justice. 2. It is the case of the petitioner that one Shri Nandha Trade Mart, Rajkot, Gujarat had placed an order with the petitioner for supply of Areca Nut. The present petitioner had supplied the goods and transported to M/s. Shri Nandha Trade Mart located at Rajkot having GSTIN 24KRPPK9157H1ZU on vehicle having Registration No. KA- 01-AE-4259. 2.1. The requisite documents as provided under Section 68(1) of the Central Goods and Services Tax Act, 2017 were duly generated and handed over to the driver of the vehicle. The consignment of the goods were intercepted on 22.07.2021 at Vasad Toll Plaza and the statement of the driver also had been recorded and the goods and conveyance had been seized and detained by the authority. On the very same day, an order for physical verification had been passed in Form GST MOV- 02. The goods and conveyance, according to the petitioner were accompanied by e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ority found that Nandha Trade Mart has filed only summary return in form GSTR3B for June, 2021. The said return is NIL. Again it transpired that it has generated 16 e-way bills of inward supply worth Rs. 4,79,31,650/- in the month of June, 2021. 3.4. On due verification, the discrepancies had been noted by the respondent authority which had also communicated to the Deputy Commissioner for the physical verification of the place of business of Shri Nandha Trade Mart. The report of verification indicated that Shri Nandha Trade Mart is a shop of 90 sq.ft, there are no stock available and the purchase of Rs. 4.50 crores is also seriously questioned. The proprietor of Shri Nandha Trade Mart has been contacted however, the number has been switched off and hence, the proceedings had not been initiated. 3.5. According to the respondent, further verification of the e-way bills generated on the different vehicles bearing Registration Nos. TN-88-A-6772 and KL-10-BC-3796 when verified from the movement of the vehicle number from the RFID data, it was found that the movement from Kerala to Gujarat is not matching. The said vehicle has never travelled from Kerala to Gujarat on that particul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The driver when was asked for the documents, he provided the invoice as well as the e-way bills and it was revealed that the goods were being transferred from K.K.Traders, Kannur, Kerala to Shri Nandha Trade Mart, Gujarat. The MOV-10 and MOV-02 had been issued to the driver of the vehicle and subsequently MOV-04 was also issued for physical verification of the goods. 6.3. After due verification of all the details from the portal, the respondent authority had found that K.K.Traders, Kannur had a GST No. 32EQQPK6668J1Z4 and Shri Nandha Trade Mart had been recipient of the goods whose principal place of business was at Riya Road, Rajkot. On Inquiry it had been noticed that the summary return had been filed by the Nandha Trade Mart in form GSTR3B for the month of June, 2021. It was a NIL return. 6.4. From the e-way bills available, it appeared that 16 e-way bills had been generated of inward supply worth Rs. 04,79,31,650/- in the month of June, 2021. The Deputy Commissioner was communicated this and the physical verification had taken place at Shri Nandha Trade Mart, Rajkot. It was found that it has a shop of 90 sq.ft. and there is no stock available although it had purchased g ..... X X X X Extracts X X X X X X X X Extracts X X X X
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