2018 (10) TMI 1237 – ALLAHABAD HIGH COURT – 2018 (17) G. S. T. L. 378 (All.) – Validity of Seizure Order u/s 129 (1) of UPGST Act, 2017 – penalty u/s 129 (3) of the Act – goods not accompanied with E-way bill – petitioner has submitted that since the respondent No. 2 has directed for furnishing/presentation of the E-way bill, the same has been downloaded from the official portal on 24.3.2018 at 7:30 PM i.e. just after half an hour from detention/interception of the vehicle and there is no malafide intent.
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Held that:- The writ petition clearly indicates the charge of IGST at the rate of 18% on value of the goods has been paid – even the net value which includes the value of the goods as well as tax charged has been duly mentioned by the transporter while issuing the goods receipt. There is no other reason except of non submission of the E-way bill at the time of interception of the vehicle in question.
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We have also perused the E-way bill which has been generated by the pers
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– WRIT TAX No. – 563 of 2018 Dated:- 5-4-2018 – Mr Krishna Murari And Mr Ashok Kumar, JJ. For The Petitioner : Raghwendra Prasad Mishra,Vijay Babu For The Respondent : C.S.C. ORDER Supplementary affidavit filed today, is taken on record. We have heard Shri Raghwendra Prasad Mishra and Shri Vijay Babu, learned counsel for the petitioner and learned Standing Counsel appearing on behalf of the State-respondents. The instant writ petition has been filed by which the petitioner has challenged the seizure order dated 25.3.2018 passed under Section 129 (1) of UPGST Act, 2017 (hereinafter referred to as the 'Act') and the show cause notice dated 25.3.2018 issued under Section 129 (3) of the Act for proposed penalty. Learned counsel for the petitioner has submitted that the petitioner is a registered proprietorship firm and is carrying on the business of purchase and sale of iron and steel items. Certain goods have been purchased by the petitioner from one M/s. Hi Tec Power & Stee
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e on 25.3.2018 at 11:00 AM. The respondent No. 2 has prepared a report dated 25.3.2018 in which the details with regard to transaction has been noted. Since, the respondent No. 2 was not satisfied with the documents, therefore, a seizure order has been passed on the same date, namely, on 25.3.2018 wherein the value of the goods has been estimated at ₹ 7,92,002/- excluding the IGST, which has been clearly mentioned in the tax invoice as well as in the GR issued by the transporter. Vide seizure order dated 25.3.2018, the respondent No. 2 has indicated that the goods and vehicle has been seized on the ground of non availability or non submission of E-way bill. Learned counsel for the petitioner has submitted that on account of some practical difficulties the necessity of the E-way bill has been waived of till 31st March, 2018 and the same has become mandatory with effect from 1st April, 2018. Learned counsel for the petitioner has submitted that since the respondent No. 2 has direct
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parately mentioning in the tax invoice. Learned counsel for the petitioner has also challenged the show cause notice issued under Section 129 (3) of the Act by which the respondent No. 2 has proposed to impose the penalty to the extent of ₹ 1,42,560/- i.e. equal to the liability of tax which has been assessed at the rate of 18% on the value of the goods. On the other hand, learned Standing Counsel has pointed out before us that E-way bill was admittedly not accompanying with the goods when the vehicle was intercepted and filing of the E-way bill subsequently has nothing but an after thought, therefore, the seizure proceedings and the show cause notice under Section 129 (3) are well within the domain of the authorities. We have heard learned counsel for the respective parties and found that admittedly the goods were being purchased by a registered dealer and the same are sold by the registered dealer. While issuing the tax invoice which is enclosed as Annexure-1 to the writ petiti
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