9911796707
TMI Blog2024 (6) TMI 1151X X X X Extracts X X X X X X X X Extracts X X X X ..... registration, in such case, the application for registration shall be submitted within a period of thirty days from the date of the issuance of the order upholding the liability to registration by the Appellate Authority. As per clause (i), a person making any inter-State taxable supply is required to have compulsory registration notwithstanding anything contained in sub-section (1) of Section 22. The petitioner was not having the registration for inter-state supply from Unjha to Andhra Pradesh and accordingly, the respondent authority was justified in creating temporary registration. Considering the gross facts of the case where it is very apparent that the petitioner has indulged in misusing the provisions of the GST Act by issuing the bills for the goods which were loaded from Gujarat to be transported to Andhra Pradesh showing that the goods have been purchased from Jalore Sanchore at Rajasthan, further investigation is required to be made by the respondent authority along with the Rajasthan GST authority. The respondent authority is directed to conduct the thorough inquiry in the matter and find out the modus operandi adopted by the petitioner and take proper action under the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ved from one Ashoka Enterprise for supply of agriculture products to the consignee situated in Andhra Pradesh. 2.2 A vehicle bearing registration No. RJ-39-GB-5167 was moving towards Amirgadh from Palanpur. The officer on duty intercepted the vehicle and checked whether any e-way bill was generated for this vehicle or not from the GST Portal. On verification, it was found by the respondent that no e-way bill was generated for the said vehicle and, therefore, the vehicle was found to be in movement without any e-way bill generation. The concerned officer on duty, therefore, detained the vehicle on 9.12.2023 at 2.30 a.m. opposite Sugar Granite, Palanpur Abu Road Highway, Palanpur, Gujarat. One Tamas Khan was driving the said vehicle and after detaining the vehicle, the officer prima facie found that the goods were loaded in the vehicle, so, inquiry was made with regard to the documents for the goods loaded in the vehicle. However, the driver infromed that he has not been given any documents regarding the loaded goods which were being transported through the said vehicle. 2.3 Therefore, the officer recorded the statement of the driver in Form GST-MOV-01 with regard to absence of the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice and order regarding further proceedings of the interception of the vehicle and thereafter, physical verification report in Form GST MOV-04 was prepared and served upon the transporter on 11.12.2023 and detention order in Form GST MOV-06 was prepared with primary finding of the discrepancies in the said matter and served upon the transporter on 11.12.2022. It is pertinent to note that the petitioner has not joined the transporter in this petition to whom the aforesaid documents are stated to have been served by the respondent authorities as stated in the impugned order passed in Form GST MOV-11 for confiscation of the goods and levy of fine, tax penalty as provided under Section 130 of the CGST Act. 2.7 It appears that after that the petitioner by letter dated 15.12.2023 against the order passed in Form MOV-06, submitted that he has purchased and loaded the intercepted goods from Jalore Sanchore, Rajasthan, without giving any evidence for such purchase. 2.8 Thereafter, it appears that by letter dated 19.12.2023, the respondent authorities have called upon the petitioner for personal hearing on 26.12.2023, but no one remained present on the said date or filed any reply seeking ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... j. M/s. Hari Enterprise have Registration Start Date from Dt.03/11/2023. But still today (i.e. 27/12/2023) taxpayer have not filed return. k. As per e-way bill data following are the inward and outward of M/s. Hari Enterprise. OUTWARD E-WAY BILL GENERATED (AS ON DT. 27/12/23 ) MONTH ASSE. VALUE TAX VALUE TOTAL NOVEMBER 11489550 574477.5 12064027.5 DECEMBER 11255000 562750 11817750 TOTAL 22744550 1137227.5 23881777.5 INWARD E-WAY BILL GENERATED (AS ON DT. 27/12/23) MONTH ASSE. VALUE TAX VALUE TOTAL NOVEMBER 0 0 0 DECEMBER 0 0 0 TOTAL 0 0 0 l. Here, M/s. Hari Enterprise is only generating outward e-way bill. No inward e way bill is available on online database. M/s. Hari Enterprise had told in his reply that they have purchased the intercepted goods from Sanchore, Rajasthan. If the goods in question was purchased from Sanchore, Rajasthan then why the inward e-way bill is not generated? If the goods in question was purchased from Sanchore, Rajasthan then how the goods of Ujha reached to Sanchore, Rajasthan? Because the address of manufacturing on packing bags is of Unjha. So, we have strong reasons to believe that M/s Hari Enterprise is engaged in activity of passing fraudulent ITC, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed on registered address of M/s Hari Enterprise and M/s Shri Baba Shyam Cargo Movers. d. You have replied against MOV-10 vide your reply DT. 07/01/2024. You have mentioned in your reply that with regard to discrepancy (a) is concerned the Hari Enterprise got its GSTIN on 03/11/2023 and as per the provision of Act, to file the return a GSTIN holder can file his return either monthly or quarterly or annually. Circular no. 143/13/2020-GST dated 10/11/2020 has mentioned in detail about QRMP Scheme (Quarterly Return Monthly Payment). Annual turnover should be less than 5 crores to file quarterly return. The turnover of Hari Enterprises from 03/11/2023 to 27/12/2023 is 2.39 crores. Since the turnover has not increased from 5 crores, even if we consider it eligible for quarterly return, Hari Enterprise has to pay tax monthly. Hari Enterprise has also not paid Monthly Tax. Additionally, Hari Enterprises has selected the option of Monthly return filling on the GST portal. As proof of which, the screen shot taken from www.gst.gov.in showing the details of the option selected by Hari Enterprise to file the return is enclosed herewith as Annexure A. e. You have mentioned in your reply that as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a. Mahadev Enterprise (Ab-initio Cancel) b. Dev Trading Company (An-Initio Cancel) c. Durga Enterprise:-Durga Enterprise has purchased goods from M/s Kohinoor Enterprises and other 11 taxpayers. All the 11 taxpayers are suo-moto or ab-initio cancelled now. Durga Enterprise has used 100% ITC to set off his tax liability. d. Balaji Enterprise: Balaji Enterprises has purchased goods from M/s Kohinoor Enterprises and 2 other taxpayers. All these 2 taxpayers are ab-initio cancelled. Balaji Enterprises has used 100% ITC to set off his tax liability. i. So, prima facie M/s Kohinoor Enterprise is also involved in activity of passing fraudulent ITC. 2.12 The petitioner filed the reply on 19.1.2024 contending as under: 1. The undersigned, submits that the undersigned has been granted GSTIN: 08GVWPR5673D1ZO by the appropriate authority in state of Rajasthan, after due verification of the place of business as well as all the documents which has been supplied by the undersigned under the provisions of the CGST and is running its business from the Jalore, Rajasthan as mentioned herein above. 2. Undersigned states that the undersigned received a purchase order from one Ashoka Enterprises which i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that on 09/12/2023, the conveyance carrying goods of the undersigned came to be intercepted by your good self no. 3 between Palanpur-Aburoad Highway around 2:34 am and as mentioned herein above on the ground of discrepancies in the documents carried by the Driver which was nothing but innocuous typographical mistakes, the vehicle came to be stationed at GST Amirgadh Check Post by respondent authorities. It is further submitted that on 09/12/2023, MOV-1, MOV-2 and also after doing physical verification MOV-4 came to be generated by your good self. It is pertinent to note here that the respondent no. 3 authority has jurisdiction over its own Division i.e. Division-1 (Ahmedabad) and not Division 4 (Mehsana) where the conveyance came to be intercepted by the respondent no. 3 and detained. 8. Undersigned states that after physical verification of goods, your good self no. 3 authority was pleased to issue MOV-6 dated 11/12/2023 under section 129 (1) of the CGST Act, 2017 and under other relevant provisions and was pleased to detain the goods as well as conveyance (RJ39GB5167) on the ground of discrepancies in of vehicle registration number and GSTIN of the consignee without considering ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed at the time of interception of the conveyance, the undersigned states that the undersigned has no intention to evade the tax, and undersigned states that undersigned is ready and willing to produce all the documents which ever is required by your good self. 12. Undersigned states that the undersigned, after knowing the fact that he could file the return even after the GSTIN has been suspended by the concerned authorities, have contacted a nearby Charted Accountant and requested to help him in filing the return and the undersigned has already filed the return which may now showing in the portal of your good self. 13. Undersigned states that in connection of the MOV-06 dated 11/12/2023 and MOV-10 dated 02/01/2024 is concerned, the undersigned has already approached the Hon'ble High Court of Gujarat by way of preferring Special Civil Application No. 197/2024 and after extensive hearing, the Hon'ble High Court was pleased to pass an order dated 11/01/2024 whereby the Hon'ble High Court was pleased to direct your good self to consider and decide the application/ representation dated 15/12/2023 In consonance with section 67 (6) of the CGST Act, 2017, however, the despite t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rned advocate Mr. A. S. Tripathi that the order passed for creating temporary registration was never served upon the petitioner and, therefore, the same is not annexed with this petition. It was also prayed by the petitioner that the respondent authority should be directed to upload all the documents at the registration number of the petitioner with the Rajasthan GST authority and release such goods and conveyance which were ordered to be confiscated by the respondent authority in view of the fact that the respondent authority could not have created a temporary registration number and as such, the petitioner is deprived of filing an Appeal as provided under Section 107 of the GST Act. 5. In response to the notice issued by this Court vide order dated 14.3.2024, the respondent No. 4 has filed an exhaustive reply, wherein it is contended that along with the documentary evidence to show that the petitioner has misused the provisions of the GST Act by issuing the invoices showing that the goods are purchased from Rajasthan, though such goods were loaded from Unjha, Gujarat. It was further stated in the reply that the respondent has inquired with the Rajasthan GST authority and the inve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en granted under sub-rule (1) shall, within a period of ninety days from the date of the grant of such registration, submit an application for registration in the form and manner provided in rule 8 or rule 12: Provided that where the said person has filed an appeal against the grant of temporary registration, in such case, the application for registration shall be submitted within a period of thirty days from the date of the issuance of the order upholding the liability to registration by the Appellate Authority. (4) The provisions of rule 9 and rule 10 relating to verification and the issue of the certificate of registration shall, mutatis mutandis, apply to an application submitted under sub-rule (3). (5) The Goods and Services Tax Identification Number assigned, pursuant to the Verification under sub-rule (4), shall be effective from the date of the order granting registration under sub-rule (1). 9. On perusal of the above Rule, sub-rule (1) provides that pursuant to survey, enquiry, inspection, search or any other proceedings under the Act, the proper officer finds that a person liable to be registered under the Act has failed to apply for such registration, the officer may reg ..... X X X X Extracts X X X X X X X X Extracts X X X X
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