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TMI Blog2023 (10) TMI 102X X X X Extracts X X X X X X X X Extracts X X X X ..... d and the electronic credit ledger also shows that the business is being undertaken by the purchaser i.e. M/s Shlok Brothers, Delhi. Once from the material brought on record, it shows that the business were being undertaken by the parties, the appellate as well as assessing authority were not justified in imposing/demanding the security as well as levying penalty under Section 129 (3) of the Act. The appellate authority has rebutted the documents on the ground that it is an afterthought. Once the material have been brought on record copy of which has also been filed as Annexure no. 9, the registration certificate of the purchaser in which at page no. 58 and 59 shows that registration of the purchasing firm is valid and the firm is functiona ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lhi through e-way bill no. 881122952901 generated on 31.10.2020 and G.R. No. 0207 of M/s Nagpur Assam Road lines, Nagpur being Truck No. RJ47 GA 2801. The goods in transit were intercepted on 3.11.2020 at Gorakhpur and thereafter on 11.11.2020 detention order was passed in Form GST MOV-06 on the ground that documents shown by the driver of truck relating to the consignment and both the parties were not verified by the competent officer, therefore, it was found that the goods were transported with intention to evade tax. Thereafter GST MOV- 07 was issued and order was passed on GST MOV-09 seizing the goods and for its release security as well as penalty was imposed. Against the said order, an appeal has been preferred, which has been rejecte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods a report was called from the Delhi G.S.T. Authority about genuineness of purchaser ( M/s Shlok Brothers, Delhi) and same was given but at the time of inspection no business activity was found at the disclosed place of firm and on the said basis, the goods were seized and demand as well as security were raised for release of goods. The petitioner has brought on record the various documents which shows that the purchaser was registered dealer and its registration is continuing / functioning. 9. Further the returns have been filed and the electronic credit ledger also shows that the business is being undertaken by the purchaser i.e. M/s Shlok Brothers, Delhi. Once from the material brought on record, it shows that the business were b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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