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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 ..... Sh. Rajesh Kumar, Assistant Excise & Taxation (Enforcement) Faridabad South at Bata Chownk, Faridabad under the provisions of sub-section (3) of Section 68 of the CGST Act, 2017 read with sub-section (3) of Section 68 of the State/Union Territory of Goods and Services Tax Act or under Section 20 of the Integrated Goods and Services 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t which reads as under:- "(1) The Government may require the person in charge of a conveyance carrying any consignment of goods of value exceeding such amount as may be specified to carry with him such documents and such devices, as may be prescribed. (2) The details of documents required to be carried under subsection (1) shall be validated in such manner, as may be prescribed. (3) Where any conveyance 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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under or furnishes false information or documents during any proceedings under this Act; (xviii) supplies, transports or stores any goods which he has reasons to believe are liable to confiscation under this Act; (xix) issues any invoice or document by using the registration number of another registered person; (xx) tampers with, or destroys any material evidence or documents; (xxi) disposes off 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 tran ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods are perishable or hazardous in nature or are likely to depreciate in value with passage of time, the said period of seven days may be reduced by the proper officer." Section 130 deals with confiscation of goods or conveyances and levy of penalty. "130 Confiscation of goods or conveyances and levy of penalty. (1) Notwithstanding anything contained in this Act, if any person- (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 s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... actments, the Legislature of the State of Haryana on 08.06.2017 passed an enactment known as the Haryana Goods and Services Tax Act, 2017 (HGST Act). In matters of inter-State trade and commerce, including 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 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 wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... scription of goods HSN Code Quantity Value 1. Polyester Fabric 54076190 11300 Mtrs. 197750 2. Floor Rubbing Machine 680422000 06 Pcs 300000 3. Nickal Plates 7506 520 Kgs. 1040000 4. Copper Wire 7408 991.610 Kgs. 892449 5. PVC Water Pipes 3917 24 Bundle 96000 6. PVC Footwears 6403 3700 Pcs 111000 7. Nail Polish 33049920 576 Pcs 14976 8. Liquid Lipstick 330410 2880 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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