9911796707
TMI Blog2023 (10) TMI 103X X X X Extracts X X X X X X X X Extracts X X X X ..... e unloaded at the place which is not mentioned in the tax invoice but at Mainpuri itself. But perusal of the statement of the truck driver, which is prepared and uploaded by the revenue authority in GST MOV-01, it appears that not a single word has been whispered in respect of the goods in question to be unloaded at the place which has not been shown in the tax invoice accompanying the goods. Intent to evade tax - goods along with truck was not on the route of its destination - HELD THAT:- Under the GST Act, there is no specific provision which bounds the selling dealer to disclose the route to be taken during transportation of goods or while goods are in transit however there was a provision under VAT Act to disclose the rout during transp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case are that the petitioner is a registered dealer engaged in trading of Bidi , Match box, Tobacco, etc. In the normal course of business, petitioner received order for supply of bidi and match box from M/s Satish Chand Shelendra Kumar, Karahal Road, Mainpuri and from M/s Pawani Provisions Store, G.T. Road Chhibramau, Kannauj. Thereafter the petitioner prepared the Tax invoices no. 723 and 724 both dated 16.1.2020 as well as E-way bill no. 481104756271 and 461104755579 respectively. The said goods were loaded on Truck no. UP 76 K 5205 for transportation from Bewar Mainpuri to Karahal Mainpuri and Chhibramau, Kannauj. During onward journey, when the goods were in transit, the same were intercepted and on production of documents i.e. ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d as Annexure no. 2 to this writ petition, which does not supports the case of the respondent authority. 6. In support of his claim, learned counsel for the petitioner has relied upon the judgement of Gujrat High Court in Special Civil Application No. 19549 of 2021 (M/s Karnataka Traders Vs. State of Gujrat) decided on 6.1.2022 and Telengana High Court in W.P. No. 2869 of 2021, Vijay Metal Vs. Deputy Commercial Tax Officer, decided on 28.4.2021. He submits that in the present case there is no specific provision to declare the route which is to be taken for transporting the goods. He submits that in the earlier applicable VAT Act, there was a provision for declaring the route for transportation of the goods. He further submitted that in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, there is no specific provision which bounds the selling dealer to disclose the route to be taken during transportation of goods or while goods are in transit however there was a provision under VAT Act to disclose the rout during transportation of goods to reach its final destination. Once the legislature itself in its wisdom has chosen to delete the said provision, this Court opined that the authorities were not correct in passing the seizure order even if the vehicle was not on regular route or on different route. 11. The power of detention as well as seizure can be exercised only when the goods were not accompanying with the genuine documents provided under the Act. The genuineness of the documents has not been disputed at any stage. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the direction preferred by the petitioners for delivery of consignment to the place destined for, an inference cannot be drawn with regard to the intention of the petitioners to evade tax. So far as the second ground with regard to the goods being transported to be undervalue is concerned, no material has been placed on record. Even otherwise, as held by this Court as well as other High Courts, it is a settled legal position that undervaluation cannot be a ground for seizure of goods in transit by the inspecting authority. In the instant case, there is no such indication. 14. Telangana High Court in the case of Vijay Metal (supra) has held as under :- 19. We do not appreciate the stand taken by the 1st respondent for the reason that the qua ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
