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TMI Blog2023 (2) TMI 721X X X X Extracts X X X X X X X X Extracts X X X X ..... g import into the territory of India and out of it, the IGST Act, 2017 applies, whereas in matters of intra-State trade and commerce the CGST Act, 2017 and the State Goods Services Tax Act apply. Reference was made to the pronouncement of Hon ble High Court of Madhya Pradesh in the case of ADVANTAGE INDIA LOGISTICS PVT. LTD. VERSUS UNION OF INDIA OTHERS [ 2018 (9) TMI 1417 - MADHYA PRADESH HIGH COURT ] and Hon ble Allahabad High Court in the case of SATYENDRA GOODS TRANSPORT CORP. THRU. PROP. BHUWAN KOHLI A VERSUS STATE OF U.P. THRU. PRIN. SECY. TAX REGISTRATION OTHERS [ 2018 (4) TMI 807 - ALLAHABAD HIGH COURT ] - the two judgments are on the proposition that cross empowerment under Section 4 of the IGST Act, 2017 and Section 6 of the CGST Act, 2017 means that State Authorities are empowered under the HGST Act, 2017 can also enforce the provisions of the CGST Act, 2017 or IGST Act, 2017. After going through the departmental record, the Proper Officer had not imposed taxes and penalty upon the goods which were accompanied with aforesaid 11 invoices and GRs inspite of the fact that 3 invoices are without E-way bills and remaining 8 invoices having E-way bills which were also invalid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvices Tax Act, 2017. The driver did not produce E-way bills and, therefore, all the invoices he was carrying were not accepted to be complete and accurate. However, the complete set of invoices were submitted with the Appellate Authority later on. Copies of the bills dated 06/07.09.2021 are marked as Annexure P-1. The bills were not found in order and notice dated 08.09.2021 (Annexure P-2) was issued after detaining the goods vehicle. Vide order dated 29.09.2021 (Annexure P-3), tax and penalty under Section 129(1)(2) of the Haryana Goods & Service Tax Act, 2017 for Rs.5,66,740/- and Rs.32,58,639/- respectively were levied. Aggrieved from order dated 29.09.2021 (Annexure P-3), the petitioner had filed an appeal after depositing minimum penalty of Rs.54,642/- as per receipt dated 07.12.2021 (Annexure P-4). The appeal was not taken up for hearing and, thereafter, the petitioner filed CWP12833-2022 seeking release of the goods. The said writ petition was disposed of vide order dated 02.06.2022 by giving direction to the Joint Commissioner, Excise and Taxation, Faridabad to decide the appeal within a period of 8 weeks, after affording an opportunity of hearing to the authorised represe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e referred to in sub-section (1) is intercepted by the proper officer at any place, he may require the person in charge of the said conveyance to produce the documents prescribed under the said sub-section and devices for verification, and the said person shall be liable to produce the documents and devices and also allow the inspection of goods." Section 122 of the HGST/CGST Acts, 2017 deals with the issue of imposition of penalty for certain offences. The said section reads as under:- "122. Penalty for certain offences. (1) Where a taxable person who-- (i) supplies any goods or services or both without issue of any invoice or issues an incorrect or false invoice with regard to any such supply; (ii) issues any invoice or bill without supply of goods or services or both in violation of the provisions of this Act or the rules made thereunder; (iii) collects any amount as tax but fails to pay the same to the Government beyond a period of three months from the date on which such payment becomes due; (iv) collects any tax in contravention of the provisions of this Act but fails to pay the same to the Government beyond a period of three months from the date on whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or tampers with any goods that have been detained, seized, or attached under this Act, he shall be liable to pay a penalty of ten thousand rupees or an amount equivalent to the tax evaded or the tax not deducted under section 51 or short deducted or deducted but not paid to the Government or tax not collected under section 52 or short collected or collected but not paid to the Government or input tax credit availed of or passed on or distributed irregularly, or the refund claimed fraudulently, whichever is higher." Section 129 of the Act deals with detention, seizure and release of goods and conveyance in transit which reads as under: "129 Detention, seizure and release of goods and conveyance 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 this Act or the rules made thereunder, all such goods and conveyance used as a means of transport for carrying the said goods and documents relating to such goods and conveyance shall be liable to detention or seizure and after detention or seizure, shall be released,- (a) on payment of the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (i) supplies or receives any goods in contravention of any of the provisions of this Act or the rules made thereunder with intent to evade payment of tax; or (ii) does not account for any goods on which he is liable to pay-tax under this Act, or (iii) supplies any goods liable to tax under this Act without having applied for registration; or iv) contravenes any of the provisions of this Act or the rules made thereunder with intent to evade payment of tax; or (v) uses any conveyance as a means of transport for carriage of goods in contravention of the provisions of this Act or the rules made thereunder unless the owner of the conveyance proves that it was so used without the knowledge or connivance of the owner himself, his agent, if any, and the person in charge of the conveyance, then, all such goods or conveyances shall be liable to confiscation and the person shall be liable to penalty under section 122. (2) Whenever confiscation of any goods or conveyance is authorised by this Act, the officer adjudging it shall give to the owner of the goods an option to pay in lieu of confiscation, such fine as the said officer thinks fit: Provided that such fine leviable shall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax Act apply. Reference was made to the pronouncement of Hon'ble High Court of Madhya Pradesh in the case of M/s. Advantage India Logistics Pvt. Ltd. vs. The Union of India and others dated 23.08.2018 in Writ Petition No. 16266 of 2018 and Hon'ble Allahabad High Court in the case of M/s. Satyendra Goods Transport Corporation vs. State of U.P. And others dated 13.04.2018 reported as (2018) 54 GSTR 3 (All). The above said two judgments are on the proposition that cross empowerment under Section 4 of the IGST Act, 2017 and Section 6 of the CGST Act, 2017 means that State Authorities are empowered under the HGST Act, 2017 can also enforce the provisions of the CGST Act, 2017 or IGST Act, 2017. Applying the ratio to the facts of the present case, the conveyance bearing No. UP-80-DT-7407 was checked in transit by the Proper Officer on 08.09.2021. The driver-cum-person in-charge of the goods produced Challan No. 699 dated 07.09.2021 of the appellant transporter alongwith 11 (eleven) goods receipt and corresponding 11 invoices but only 8-E way Bills for transportation of goods from Delhi to Agra (U.P.) and the following documents were not proper:- 1. 3 Invoices/GRs were withou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Pcs 126720 The appellant/petitioner failed to reproduce invoices and GRs in respect of following 9 goods:- Sr.No. Description of goods HSN Code Quantity Value 1. Led Flood Lights 94051090 96 Pcs 216000 2. Bathroom Fittings 7418 04 CN 80000 3. Cosmetic Lipstick 330410 648 Pcs 67392 4. Lipstick 330410 288 Pcs 29952 5. Ladies Purse 42023120 08 Pcs 25000 6. Sports Goods 9506 01 CN 15000 7. Fridge Stand 9506 24 Pcs 20000 8. Mobile Charger 8504 500 Pcs 12000 9. LED Lights 94051090 360 Pcs 14400 The Appellate Authority further observed that these 18 invoices were never produced by the driver before the Proper Officer and only 11 invoices, 11 GRs and 8 E-way Bills were produced before the Proper Officer. Since, on physical verification, there were 16 goods without any document and one item i.e. Polyester Fabric was in excess by 11,300 Mtrs. Moreover, the appellant/petitioner did not appear before the Proper Officer at the time of passing impugned order and it was only at the stage of appeal, he produced 18 invoices and 18 GRs without E-way bills to cover up the goods without documents and excess quantity of Polyester Fabric. These 18 i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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