9911796707
TMI Blog2024 (10) TMI 120X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 129 of the CGST/SGST Acts. If there was no attempt to evade tax and the discrepancies noted were on account of reasons beyond the control of the petitioner, this was also a matter that ought to have been considered by the original authority / Appellate Authority while passing orders. Though the petitioner may be justified in approaching this Court challenging the order of the Appellate Authority on account of the fact that the Tribunal has not been constituted under the provisions of Section 112 of the CGST/SGST Acts since the adjudication of the issues involve disputed questions of fact it may not be proper for this Court to entertain a challenge to the order passed by the Appellate Authority in a writ petition under Article 226 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods were being carried. According to the petitioner, the petitioner had correctly entered the details of the vehicle in which the goods were loaded and the courier agency for reasons best known to them had changed the vehicle. It is submitted that on enquiries, petitioner understands that the vehicle had to be changed on account of the fact that the vehicle in which the goods were originally loaded had met with an accident. It is submitted that the petitioner was totally unaware of the fact that the goods had been loaded on to another vehicle. It is submitted that in order to get the release of the goods, the petitioner had to furnish a bank guarantee pursuant to orders of this Court in WP(C) No. 15498 of 2021 and thereafter, the proceed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e CGST/SGST Acts. It is pointed out that at the time of interception of the vehicle it was noticed that the vehicle was different from the one mentioned in the e-way bill and e-way bill had also expired. It is submitted that the penalty under Section 129 of the CGST/SGST Acts was imposed on the petitioner on the finding that there was no satisfactory explanation for expiry of the e-way bill and for carrying the goods in a vehicle other than the vehicle mentioned in the e-way bill . It is submitted that according to the statement given by the transporter, the petitioner was fully aware that the goods were being transported in a vehicle other than the vehicle mentioned in the e-way bill. It is submitted that in such circumstances, there is ab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te Authority while passing orders. 7. I do not see the order of the Appellate Authority as having considered the aforesaid matters which may lead to the conclusion that the petitioner had no intention of evading any tax and the discrepancies occurred on account of reasons beyond the control of the petitioner. Though the petitioner may be justified in approaching this Court challenging the order of the Appellate Authority on account of the fact that the Tribunal has not been constituted under the provisions of Section 112 of the CGST/SGST Acts since the adjudication of the issues involve disputed questions of fact it may not be proper for this Court to entertain a challenge to the order passed by the Appellate Authority in a writ petition un ..... X X X X Extracts X X X X X X X X Extracts X X X X
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