9911796707
TMI Blog2025 (1) TMI 837X X X X Extracts X X X X X X X X Extracts X X X X ..... was only the procedural irregularities can be accepted as there is only technical and venial breach of the provisions. That apart, order of detention was made in Form GST MOV-06 dated 15.03.2022 at about 10.25 a.m and it was followed by a Notice issued under Section 129(3) of the respective enactments in Form GST MOV-07. The Eway bill which has been filed by the petitioner along with the typed set of papers indicates that it has been generated on the previous date i.e., on 14.03.2022 at about 6.28 p.m. There appears to be a procedural irregularities committed by the petitioner inasmuch as the transaction covered by the goods seized / detained vide Detention Order dated 15.03.2022 in Form GST MOV-06 was pertaining to the same goods covered b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he goods along with vehicle bearing Registration No.AP-16-TA- 6336 were seized and detained at about 10.25 a.m at 15.03.2022 as is evident from the reading of the documents filed before this Court. The said vehicle and the consignment of Cow Ghee was seized / detained from the petitioner's additional place of business at Sothupakkam Village, Red Hills, Chennai. The said premises is not a registered premises of the petitioner under the provisions of the respective GST enactments. 5. The petitioner has its main factory at Survey No.91, Orakkadu Village, Sholavaram, Ponneri Taluk, Tiruvallur District which is about 12 Kilometers from the additional place of business. 6. Learned counsel for the petitioner would submit that the Impugned Orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... counsel for the petitioner drew attention to Paragraph 5 of the said Circular wherein, it has been clarified as under:- 5. Further, in case a consignment of goods is accompanied with an invoice or any other specified document and also an e-way bill, proceedings under Section 129 of the CGST Act may not be initiated, inter alia, in the following situations: a) Spelling mistakes in the name of the consignor or the consignee but he GSTIN, wherever applicable, is correct. b) Error in the pin-code but the address of the consignor and the consignee mentioned is correct, subject to the condition that the error in the PIN code should not have the effect of increasing the validity period of the e-way bill; c) Error in the address of the consignee t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taxpayers may be detained for further action, wherever appropriate. 13. Learned counsel for the petitioner has drew attention to a decision of this Court rendered in M/s.Smart Roofing Private Limited Vs. The State Tax Officer (INT), Madurai in W.P.(MD) No.5720 of 2022 dated 30.03.2022, 2022 (4) TMI 241 dealing with an identical situation. 14. Specifically, the learned counsel for the petitioner drew attention to Paragraph 6 from M/s.Smart Roofing Private Limited's case (cited supra). It reads as under:- 6. No doubt, the authorities acting under the Act were justified in detaining the goods inasmuch as there is a wrong declaration in the E-way bill. However, the facts indicate that the consignor and the consignee are one and the same en ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tral Goods and Services Tax (CGST) Rules, 2017. 20. It is submitted that as per Rule 10 of CGST Rules, 2017, which is made applicable to assessment by the State Authorities, it is mandatory on the part of the suppliers to obtain registration for additional place of business. 21. I have considered the arguments advanced by the learned counsel for the petitioner and the learned Government Advocate for the respondent. 22. The facts are not in dispute. The additional place of business of the petitioner in Sothupakkam Village, Redhills, Chennai was not the place which was registered by the petitioner as is contemplated under Rule 10 of CGST Rules, 2017. The said Rule reads as under:- 10. Issue of registration certificate .- (1) Subject to the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ), duly signed or verified through electronic verification code, shall be made available to him on the common portal, within a period of three days after the expiry of the period specified in subrule (5) of rule 9. 23. The excuse of the petitioner that the additional place of business at Sothupakkam Village, Redhills, Chennai was not registered by the petitioner and that the same was only the procedural irregularities can be accepted as there is only technical and venial breach of the provisions. 24. That apart, order of detention was made in Form GST MOV-06 dated 15.03.2022 at about 10.25 a.m and it was followed by a Notice issued under Section 129(3) of the respective enactments in Form GST MOV-07. The Eway bill which has been filed by th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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