9911796707
TMI Blog2025 (3) TMI 555X X X X Extracts X X X X X X X X Extracts X X X X ..... o. 068 of 2019, under Section 129 (3) of UP G.S.T. Act for the assessment year 2019-20. 3. Learned counsel for the petitioner submits that the petitioner is a registered firm having GSTIN No. 09AAAPF7319M1ZJ. He submits that in the normal course of business, the petitioner has placed an order from M/s R.G. Steels, Ghaziabad for 16.7 ton of iron steel in which bill no. 0140 dated 27.6.2019 was generated and the goods were transported with the vehicle having registration no. UP 77 N 8477 but on its onward journey from Ghaziabad to Meerut, the goods were intercepted on 28.6.2019 by the Mobile Squad and on physical verification, it was found that place of unloading was mismatched, therefore, a show cause notice was issued in Form MOV 07 demand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, therefore, the seizure and penalty proceedings are justified in accordance with Act and Rules. 7. Learned ACSC further submits that findings of fact recorded against the petitioner have not been assailed in any part of the writ petition, therefore, the petition itself is liable to be dismissed. 8. After hearing learned counsel for the parties, the Court has perused the records. 9. Admittedly, the goods in question were transported from Ghaziabad to Meerut on 28.6.2019 and at the time of interception, the goods in question were found at different destination from the destination mentioned in the accompanying documents. After physical verification as well as detention of goods, a stand has been taken by the petitioner that the goods wer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l contain the details specified in rule 55. (3) The details of challans in respect of goods dispatched to a job worker or received from a job worker 2[******] 3[during a specified period] shall be included in FORM GST ITC-04 furnished for that period on or before the twenty-fifth day of the month succeeding 4[the said period] 5[or within such further period as may be extended by the Commissioner by a notification in this behalf: Provided that any extension of the time limit notified by the Commissioner of State tax or the Commissioner of Union territory tax shall be deemed to benotified by the Commissioner.] (4) Where the inputs or capital goods are not returned to the principal within the time stipulated in section 143, it shall be d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation is for supply to the consignee; (viii) place of supply, in case of inter-State movement; and (ix) signature. (2) The delivery challan shall be prepared in triplicate, in case of supply of goods, in the following manner, namely:- (a) the original copy being marked as ORIGINAL FOR CONSIGNEE; (b) the duplicate copy being marked as DUPLICATE FOR TRANSPORTER; and (c) the triplicate copy being marked as TRIPLICATE FOR CONSIGNER. (3) Where goods are being transported on a delivery challan in lieu of invoice, the same shall be declared as specified in rule 138. (4) Where the goods being transported are for the purpose of supply to the recipient but the tax invoice could not be issued at the time of removal of goods for the pur ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
