9911796707
TMI Blog2024 (10) TMI 608X X X X Extracts X X X X X X X X Extracts X X X X ..... view that the petitioner shall submit a report a copy of the GSTR-1 before the appropriate respondent, inasmuch as GSTR-1 would reveal if the subject transaction is disclosed as a zero rate sale, an export transaction once disclosed in Form GSTR-1, integrated taxes ought to be paid or must be exported under Board or Letter of Undertaking in accordance with Section 54 of the Act. In view there of, if the petitioner is able to demonstrate that the transaction is included in the GSTR-1 Return, the goods shall be released provisionally. However, insofar as the impugned proceedings dated 23.08.2024, it is always open to the petitioner to question the impugned proceedings by way of an appeal before the appropriate appellate authority under Sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te E-Invoice in respect of the said transaction. A show cause notice was issued vide FORM GST MOV-07, dated 07.08.2024, in terms of Section 129 (3) of the Act, proposing to impose a penalty of 200% of the tax, that is stated to be liable. The petitioner submitted his reply on 20.08.2024, wherein it is submitted that non-generation of E-Invoice at the time of interception of goods was due to technical error and, as a matter of fact, E-Invoice was actually generated the following day and the same was also produced. It is submitted that the goods are meant for export, which would qualify as Zero Rate Sale and, thus, there is no question of any evasion or suppression. The above lapse, if any, in non-generation or belated generation of the E-Inv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... invoice, thus, the question of evasion of tax does not arise. 5. It is appropriate to extract the relevant portions of the order of the Allahabad High Court hereunder : 6. It is admitted that while transiting the goods in question all documents as required under Rule 138 A of the Rules were accompanying with the goods. Only a technical error has been committed by the petitioner for not generating E Tax Invoice before movement of goods in question. It is not in dispute that Waybill was generated. It is not the case of the Revenue that there was any discrepancy with regard to quality and quantity of the goods as mentioned in Tax Invoice, E Waybill as well as G.Rs accompanying the goods. The error committed by the petitioner for not generatin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it petition is disposed of by issuing the following directions :- a) The petitioner is directed to file a statutory appeal, if aggrieved by the impugned order before the statutory Appellate Authority under Section 107 of the G.S.T. Act, 2007, within a period of two weeks from the date of receipt of a copy of this order and on receipt of the said statutory appeal within the stipulated time, the statutory Appellate Authority shall decide the appeal on merits and in accordance with law. b) The petitioner is also permitted to file an application under Section 129 (1) of the G.S.T. Act, 2017 before the statutory Appellate Authority seeking for provisional release of the goods and conveyance which have been detained. c) On filing of the aforesaid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bmit a report a copy of the GSTR-1 before the appropriate respondent, inasmuch as GSTR-1 would reveal if the subject transaction is disclosed as a zero rate sale, an export transaction once disclosed in Form GSTR-1, integrated taxes ought to be paid or must be exported under Board or Letter of Undertaking in accordance with Section 54 of the Act. 9. In view there of, if the petitioner is able to demonstrate that the transaction is included in the GSTR-1 Return, the goods shall be released provisionally. However, insofar as the impugned proceedings dated 23.08.2024, it is always open to the petitioner to question the impugned proceedings by way of an appeal before the appropriate appellate authority under Section 107 of the Central Goods and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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