9911796707
TMI Blog2025 (1) TMI 837X X X X Extracts X X X X X X X X Extracts X X X X ..... quash the same as arbitrary, illegal and clear violation of the State Circular No.10/2019/Q1/17253/2019 dated 31.05.2019 issued by the Commissioner of Commercial Taxes, Chennai. 2. The petitioner is before this Court against the Impugned Order of demand of tax and penalty bearing Order No.451/2021-2022/ADJ dated 28.03.2022 in Form GST MOV-09. 3. The Impugned Order precedes Notice and Detention Order in the respective forms prescribed under the Tamil Nadu Goods and Services Tax (TNGST) Rules, 2017. 4. The 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 Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submits that the details of the additional place of business was furnished to the Department at the time of registration of the main place at Orakkadu Village, Sholavaram, Ponneri Taluk, Tiruvallur District. 10. Learned counsel for the petitioner has also drew attention to a Circular No.64/38/2018-GST, CBEC/20/16/03/2017-GST, dated 14.09.2018 issued by the Central Board of Indirect Taxes and Customs, GST Policy Wing Department of Revenue, Ministry of Finance, Government of India. 11. Specifically, the learned 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iii. Where the issue relates to rate of tax, classification of goods, place of supply disputes, valuation of goods etc. Instead of levying tax and penalty on the spot, these types of cases shall be referred to the assessment circle concerned for further action, without detaining the goods and conveyance. However, in respect of newly registered taxpayers where the roving squad officers are able to establish that the taxpayer had failed to file returns for two or more tax periods, this instruction would not apply and the vehicles of such 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. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e main place of business. That apart, it is submitted that E-way bill and the invoices were generated only after the detention was made on 15.03.2022 at about 10.25 a.m. 18. Learned Government Advocate for the respondent further submits that the Circulars which have been issued in the year 2018 and 2019 (referred to supra) have been subsequently modified wherein it has been now clarified that E-way bill was mandatory before the goods are moved. 19. That apart, the learned Government Advocate for the respondent drew attention to Rule 10 of the Central 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplicant after the expiry of thirty days from the date of his becoming liable to registration, the effective date of registration shall be the date of the grant of registration under sub-rule (1) or sub-rule (3) or subrule (5) of rule 9. (4) Every certificate of registration shall be [duly signed or verified through electronic verification code] by the proper officer under the Act. (5) Where the registration has been granted under sub-rule (5) of rule 9, the applicant shall be communicated the registration number, and the certificate of registration under sub-rule (1), 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 p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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