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TMI Blog2025 (1) TMI 1362X X X X Extracts X X X X X X X X Extracts X X X X ..... d handed over in Haryana and at that time, the previous owner was in Assam. On the same day, an e-way bill was generated at 11:20 p.m. which was valid upto 24th May, 2023. The transporter was authorised by the previous owner for transportation of the said vehicle through a conveyance having registration no. NL01Q1559 from Assam to Haryana. 4. On 15th May, 2023, the conveyance was intercepted by the respondent no.2 at Hasimara, NH31C at 23:55 hrs and on 16th May, 2023, the goods in movement were physically inspected and a report was prepared and uploaded. On 17th May, 2023, the vehicle of the petitioner was detained under Section 129 (1) of the Act. On 23rd May, 2023, notice was issued to the petitioner and on 26th may, 2023, the petitioner has submitted his reply. On receipt of reply, the impugned order is issued by the respondent no.2. 5. Mr. Dhiraj Lakhotia, Learned Advocate representing the petitioner submits that the car was a second hand car and the petitioner has purchased the said car from Shifting Gears, Assam who has purchased the same from the registered owner of the vehicle, namely, Mr. Marto Lollen. He submits that invoice-cum-bill of supply was issued in favour of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2023. xv. J.K. Cement Ltd. -vs- State of U.P. & 3 Ors. in Writ Tax No. 44 of 2023. xvi. M/s Perfect Enterprise -vs- State of West Bengal & Ors. in WPA 532 of 2023 (Calcutta High Court at Circuit Bench Jalpaiguri). xvii. Mohammad Shamasher vs. The State of West Bengal & Ors. in WPA 85 of 2024 (Calcutta High Court at Circuit Bench Jalpaiguri). None appears on behalf of the respondents but the respondents have filed their affidavit-in-opposition and as per the case made out in the affidavit-in-opposition, the petitioner was registered under the GST law with the trade name and style of Car Zone at Sterling Centre, Next to Courtyard Marriott, Chakala Andheri (E) Mumbai, Maharashtra, Pin - 400093. But the GST registration was cancelled suo-moto on 28th December, 2020, on the ground of non-filing of GST returns for the period more than six months. 8. It is sated in the affidavit-in-opposition that the driver of the conveyance transporting the instant vehicle was not carrying any tax invoice relating to the supply of the said car at the time of interception which leading to contravention of the provision of Section 68 (1) of the WBGST Act, 2017 and CGST Act, 2017 read with Rule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reon and, in case of exempted goods, on payment of an amount equal to five per cent. of the value of goods or twenty-five thousand rupees, whichever is less, where the owner of the goods does not come forward for payment of such tax and penalty; (c) upon furnishing a security equivalent to the amount payable under clause (a) or clause (b) in such form and manner as may be prescribed: Provided that no such goods or conveyance shall be detained or seized without serving an order of detention or seizure on the person transporting the goods. (2) *** (3) The proper officer detaining or seizing goods or conveyances shall issue a notice within seven days of such detention or seizure, specifying the penalty payable and thereafter, pass an order within seven days from the date of service of such notice, for payment of penalty under clause (a) or clause (b) of subsection 1. (4) No penalty shall be determined under subsection (3) without giving the person concerned an opportunity of being heard. (5) On payment of the amount referred in subsection (1), all proceedings in respect of the notice specified in sub-section (3) shall be deemed to be concluded. (6) Where the perso ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs Enterprises, Arunachal Pradesh. On verification of the same, it was found that Input Tax Credit "ITC" on the said car has been claimed by M/s MMD & Brothers Enterprise being GSTIN - 12ANQPL7319G1ZW in the GSTR 3B of May, 2021 and has utilized the same to discharge his tax liability. As per inward supply statement in GSTR 2A for the period May, 2021 of M/s MMD & Brothers Enterprise, Arunachal Pradesh, GSTIN-12ANQPL7319G1ZW, it was found that Input Tax Credit on the said car has been accrued as IGST ITC Rs. 6,73,513/- and Cess Rs. 4,81,081/- from M/s. T.I. Motors Pvt. Ltd., Assam. As per the case of the petitioner, the car was supplied by M/s MMD & Brothers Enterprise, Proprietor, Mr. Marto Lollen, Arunachal Pradesh to Shifting Gears, Assam but the petitioner has not produced any documents either before the respondents or in the present proceeding to establish that Shifting Gears, Assam purchased the car from Mr. Marto Lollen and due to which the respondents could not ascertain whether Input Tax Credit was availed or not on purchase of car by Shifting Gears, Assam. This Court impleaded Shifting Gears, Assam and Mr. Marto Lollen as respondents in the present proceeding but inspite ..... X X X X Extracts X X X X X X X X Extracts X X X X
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