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TMI Blog2023 (1) TMI 497X X X X Extracts X X X X X X X X Extracts X X X X ..... goods and goods were transported with valid documents and the registration was obtained by producing valid documents. If there is any discrepancy in the nature of goods the State Tax Authority is directed to obtain opinion from the Forest Department by requesting one of their officers to inspect the goods in the place where it has been detained. On such application being filed the concerned authority shall afford an opportunity of personal hearing to the appellant or his authorized representative and to pass a reasoned order on merits and in accordance with law. Since the goods being natural produce, it is exposed to the fury of weather, there is likelihood of deterioration. Therefore the authority pending compliance of the above directi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 22 we find that there is more than one allegation. The first of such allegations is that there is mismatch between the goods in movement and documents tendered. The second allegation is that the appellant had obtained registration under the WBGST Act by means of fraudulent documentation. Further it is alleged that the tax invoices generated in support of movement of the goods are fabricated and has no legal basis. Further, the teak sawn timber was transported without valid documents in a concealed manner in contravention of Section 68 of CGST Act 2017 and WBGST Act 2017 read with Section 138A thereof. Therefore the authority came to a prima facie conclusion that the movement of goods is considered as movement without valid documents and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntentions and also establish that he is the rightful owner of the goods and goods were transported with valid documents and the registration was obtained by producing valid documents. If there is any discrepancy in the nature of goods the State Tax Authority is directed to obtain opinion from the Forest Department by requesting one of their officers to inspect the goods in the place where it has been detained. On such application being filed the concerned authority shall afford an opportunity of personal hearing to the appellant or his authorized representative and to pass a reasoned order on merits and in accordance with law. Since the goods being natural produce, it is exposed to the fury of weather, there is likelihood of deterioratio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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