G. Murugan Versus Government of India, The State Tax Officer/Proper Officer
GST
2019 (3) TMI 267 – MADRAS HIGH COURT – 2019 (29) G. S. T. L. 385 (Mad.) , [2019] 71 G S.T.R. 391 (Mad)
MADRAS HIGH COURT – HC
Dated:- 14-2-2019
W. P. No. 4106 of 2019 And W. M. P. No. 4609 & 4613 of 2019
GST
Dr. Justice Anita Sumanth
For the Petitioner : Mr.K.Krishnamoorthy
For the Respondent: Mr.Dhana Madhri Government Advocate
ORDER
This writ petition challenges FORM GSTMOV-06 dated 04.02.2019 issued by the 2nd respondent, the State Tax Officer/Proper Officer Roving Squad-5 Enforcement(North) on various grounds.
2. Ms.Dhanamadhri, learned Government Advocate took notice on behalf of the respondents on 12.02.2019 and sought time to take instructions.
3. Heard Mr. K.Krishnamoorthy, learned counsel for the petitioner and Ms.Dhanamadhri, learned Government Advocate for the respondents. By consent of learned counsel on both sides, the writ petition is taken up for final hearing and
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lds are concerned.
6. The Form, in toto, is extracted herein for ready reference:
Form GST MOV-02
ORDER FOR PHYSICAL VERIFICATION/INSPECTION OF THE
CONVEYANCE, GOODS AND DOCUMENTS
The goods conveyance bearing no.TN19U/7873 carrying goods was intercepted by the undersigned STO RS-I (Designation of the Officer), on 04.02.2019 at PM at 4.00 (Place). The owner/driver/person-in-charge of the goods conveyance has:
1. Failed to tender any document for the goods in movement, or
2. Tendered the documents mentioned in the Annexure to FORM GST MOV-01 for verification.
Upon verification of the documents tendered, the undersigned is of the opinion that the inspection of the goods under movement is required to be done in accordance with the provisions of sub-section (3) of section 68 of the Central Goods and Service Tax Act, 2017 read with State/UT goods and Services Tax Act, 2017 or under section 20 of the integrated Goods and Services Tax Act, 201 for the following reasons.
The Owner/driv
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VICES TAX ACT, 2017 AND THE STATE/UNION TERRITORY GOODS AND SERVCES TAX ACT, 2017/UNDER SECTION 20 OF THE INTEGRATED GOODS AND SERVICES TAX ACT,2017
The goods conveyance bearing No.TN19U7873 was intercepted and inspected by the undersigned on 04.02.2019 at 04.00 (place and time) P.M. at the time of interception, the owner/driver/person in charge of te goods/conveyance is Shri G.Murugan, S/o A.Gandhi.
The owner/driver/person in charge of the goods conveyance Shri_______________________ has not tendered any documents for the goods in movement.
Prima Facie, the documents tendered are found to be defective.
The genuineness of the goods in transit (its quantity etc) and/or tendered documents requires further verification
E-Way bill not tendered for the goods in movement
Others (Specify)
For the above said reasons, an order for physical verification/inspection of the conveyance, goods and documents was issued in Form GST Mov-02 dated 04.02.2019 and served on the owner/driver/person in
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9U7873
Address: Manthahveli Street,
Annamangalam Post,
Gingee, Villupuram District
8. The provisions of Section 129 of the Goods and Services Tax, 2017 provide for detentions, seizure and release of goods and conveyances in transit in a situation where the transit is in contravention of the provisions of the Act or the Rules made therein. Section 129(1) is extracted herein.
129 Detention, Seizure And Release Of Goods And Conveyances In Transit
(1) Notwithstanding anything contained in this Act, where any person transports any goods or stores any goods while they are in transit in contravention of the provisions of this Act or the rules made thereunder, all such goods and conveyance used as a means of transport for carrying the said goods and documents relating to such goods and conveyance shall be liable to detention or seizure and after detention or seizure, shall be released,- (a) on payment of the applicable tax and penalty equal to one hundred per cent. of the tax payable on
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artment is prima facie convinced that there is a contravention of the provisions of the Act and the Rules. The order of detention has to reflect the reasons for which the seizure of the conveyance/goods has been effected.
10. A perusal of the impugned order reveals that none of the relevant fields have been ticked and almost all fields have been left blank. It is thus entirely unclear as to what statutory provision or Rule the petitioner has contravened. A pointed query put in this regard to the learned Additional Government Pleader appearing on behalf of the respondents also elicits no details and he is also unable to enlighten the Court on what the contraventions might be.
11. Admittedly, in the sworn statement recorded from the lorry driver, a mistake had crept in, in the mentioning of the lorry number as TN 19 U 7857 instead of TN 19 U 7873. One assumes this to be a reason for the detention. However, detention of the conveyance and goods is an extreme step that seriously prejudic
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