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TMI Blog2023 (2) TMI 648X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 129 of the CGST/SGST Act, 2017 there is no requirement that there should be intention to evade tax. The authorities are not required to establish intention to evade payment of tax. Section 129 of the CGST/SGST Act, 2017 has been enacted to check evasion of tax. If the goods are intercepted during transit and the documents accompanying the goods are not in compliance with the provisions of the Act, authorities are within their power to detain the goods and demand payment of tax and 100% penalty under the provisions. Moreover, the petitioner does not deny that payment under Section 129(3) of the CGST/SGST Act, 2017 has been made. Keeping in view the bare provision of Section 129 (5) all proceedings in respect to the notice are deemed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -way Bill No. 301016486025 dated 23-05-2018 bearing HSN Code No. 29411030 for Rs. 2,15,19,159. (c) E-way Bill No. 311016488235 23-05-2018 bearing HSN Code No. 29419090 for Rs. 4,49,580/- (d) E-way Bill No. 321016485101 23-05-2018 bearing HSN Code No. 29419090 for Rs. 10,59,624.66. e) E-way Bill No. 301016478992 dated 23-05-2018 bearing HSN Code No. 29411030 for Rs. 2,94,19,090/- f) E-way Bill No. 36101652070 dated 23-05-2018 bearing HSN Code No. 29419090 for Rs. 31,86,000/-. The Driver/person carrying the goods also produced the tax invoices and delivery challans (P-4) of M/s Sterile India (P) Ltd, Kundli, District Sonepat. On verification it was found that the Part-B of the E-Way bill was not entered as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner the goods along with conveyance were released on 30.05.2018. After none appeared and no reply was received to Annexure P-8, Proper Officer passed impugned order dated 19.06.2018. Bank Guarantee furnished by the petitioner was encashed on 04.07.2018. Aggrieved by the orders and the action of the Proper Officer, the petitioner challenged order dated 19.06.2018 before the Appellate Authority, Haryana. The Appellate Authority vide order dated 12.03.2020 rejected the appeal. The petitioner by way of present petition has laid challenge to the aforesaid action and orders passed by the authorities. At the outset counsel for the petitioner submits that the petitioner does not dispute that the case of the petitioner would fall within Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e CGST/SGST Act, 2017, no fault can be found with the orders passed by the authorities. We have heard learned counsel for the parties and have carefully gone through the records of the case. In our considered opinion, counsel for the petitioner is wrong in contending that since there was no intend to evade tax the impugned orders passed under Section 129 of the CGST/SGST Act, 2017 cannot be sustained. It will be apposite to read Section 129 of the CGST/SGST Act, 2017 :- SECTION 129. Detention, seizure and release of goods and conveyances in transit. - (1) Notwithstanding anything contained in this Act, where any person transports any goods or stores any goods while they are in transit in contravention of the provisions of thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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), all proceedings in respect of the notice specified in sub-section (3) shall be deemed to be concluded. (6) Where the person transporting any goods or the owner of such goods fails to pay the amount of penalty under subsection (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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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