9911796707
TMI Blog2025 (1) TMI 205X X X X Extracts X X X X X X X X Extracts X X X X ..... are items, the expiry date of which was already over and the goods have been taken over/purchased by a person named Lohi cannot be accepted for more reasons than one. Even assuming that the case of the petitioner now put forth before this Court is correct, the registered person ought to have transported the goods under cover of proper documents. The fact that the registration of the petitioner was canceled does not absolve him of the liability to comply with the provisions of the GST laws and even on the petitioner s own showing there was a sale of goods by the petitioner to the registered person for a consideration of Rs. 1,90,000/-. Therefore it cannot be said that the proceedings under Section 130 were wrongly initiated and concluded ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oceedings culminated in Ext.P4 order imposing on the petitioner the liability to pay penalty of Rs. 29,084/- and a fine in lieu of confiscation of Rs. 1,61,580/- in respect of the conveyance. 2. The learned counsel appearing for the petitioner submits that the proceedings culminating in Ext.P4 order are totally without jurisdiction and cannot be sustained in law. He submitted that since the registration of the petitioner in CGST/SGST Acts had already been canceled, the proceedings could not have been continued and culminated against the petitioner in the peculiar facts and circumstances of this case. It is submitted that no proceedings were initiated against the aforesaid Mr. Lohi, who was the purchaser of the goods and who had arranged for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith Ext.P4. Admittedly certain goods were being transported without the cover of any documents. The case of the petitioner that he is a dealer whose registration had already been canceled and the goods that were being transported are items, the expiry date of which was already over and the goods have been taken over/purchased by a person named Lohi cannot be accepted for more reasons than one. Even assuming that the case of the petitioner now put forth before this Court is correct, the registered person (Mr.Lohi) ought to have transported the goods under cover of proper documents. The fact that the registration of the petitioner was canceled does not absolve him of the liability to comply with the provisions of the GST laws and even on the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
