9911796707
TMI Blog2024 (7) TMI 1449X X X X Extracts X X X X X X X X Extracts X X X X ..... e vehicle bearing No. TR-01-AH-1562 on 09.07.2024 allegedly loaded for delivery of consignment from the warehouse of the petitioner at Bypass Road, Dukli, West Tripura to Udaipur, Gomati Tripura after the E-Way bill had expired on 07.07.2024. This fact does not appear to be in dispute even as per the reply submitted by the petitioner at Annexure-13. The relevant MOV-01, MOV-02 and MOV-07 also indicate that there was a mismatch in the number of the vehicle with the vehicle number mentioned in the E-Way bill which had expired. This Court is not required to interfere in the matter since the proceedings are inchoate. Needless to say, the authorized officer/respondent No.6-Inspector of State Taxes has to conclude the proceedings in accordance wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and GST MOV-02 on the same date. On 10.07.2024, the respondent No.6 issued physical verification report in Form GST MOV-04 to the said driver. Respondent No.6 further issued Form GST MOV-06 mentioning reasons for the movement of taxable goods without E-Way bill in contravention of the provisions of TSGST Act, 2017 and the Rules. These MOVs are annexed as Annexure-5 to 8. On 11.07.2024, respondent No.6 issued Form GST MOV-07 under Section 129 (3) of the CGST Act, 2017 and the TSGST Act, 2017 read with Section 20 of the IGST Act, 2017 [Annexure-9]. 3. Petitioner claiming himself to be the transporter made a request to respondent No.6 on 16.07.2024 to upload EWB 03 Part A B on the common portal upon issuance of GST MOV-02 and GST MOV-04 as pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ailure to comply with may lead to finalization of the Demand Order in MOV-09 without any further reference as per the provision of law. Learned counsel for the petitioner also submits that initiation of proceedings under Section 129 of the GST Act is suffering from technical violations. No adjudication order has either been passed upon hearing the petitioner-transporter. Meanwhile the consignment and the vehicle both remained in the custody of the detaining authority. Therefore, the reliefs prayed for may be allowed. 5. Mr. P. Gautam, learned counsel for the respondents-revenue, submits that since the matter has been taken up today, though instructions are not available but on the basis of the pleadings on record with enclosed annexures, it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as a mismatch in the number of the vehicle with the vehicle number mentioned in the E-Way bill which had expired. It further appears that the petitioner has also been intimated on his request the next date of physical hearing on 30.07.2024. As such, the proceedings are underway. On these facts, therefore, this Court is not required to interfere in the matter since the proceedings are inchoate. Needless to say, the authorized officer/respondent No.6-Inspector of State Taxes has to conclude the proceedings in accordance with law upon giving opportunity of physical hearing to the petitioner and/or the driver of the conveyance within the stipulated time. However, if the petitioner-transporter or the driver fails to cooperate in the matter, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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