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N.S.SANJAY GOWDA
Rajeev Traders, Represented By Its Proprietor, Sri. Rajeev Ranjan – Appellant
Versus
Union of India, Through Its Secretary, Ministry of Finance, Department of Revenue, Room No. 137, North Block, New Delhi – Respondent
ORDER :
1. On the 13th of September 2021, at 5:00 PM, at Yamanuru, the Inspector of Hubballi Dharwad Division (Proper Officer) intercepted seven trucks while they were in transit and transporting Areca nuts on behalf of the petitioner. The Proper Officer intended to inspect the conveyance, goods and documents, and he accordingly passed an order for physical verification/inspection of the conveyance, Goods and documents on the same day and issued Form GST MOV-02.
2. In the said order, it was stated that the person in charge of the conveyance had not tendered any documents for the goods in movement and prima facie the documents tendered were found to be defective. The order also stated that the genuineness of the goods in transit, their quantity, etc., and/or the tendered documents required further verification. It was stated that the E-way bill had not been tendered for the goods in movement and therefore, the vehicle was to be stationed at Belagavi and allow the physical verification and inspection of the goods in movement.
3. On the 14.09.2021, the physical verification of the goods and conveyance was conducted in the presence of the person in charge of the goods vehicle and it was s
Under Section 15 of the Act, the value of the supply of goods would be the transaction value and a transaction value would be the price that is paid or payable for the supply of goods.Q
Provisional release of goods pending confiscation is not authorized under Section 130 of the CGST Act; legal authority for property deprivation must follow specific statutory provisions.
The court established that confiscation under Section 130 requires prior action under Section 129, and adherence to natural justice is essential in such proceedings.
The main legal point established in the judgment is the independence of proceedings for detention of goods under Section 129 and confiscation of goods under Section 130 of the CGST/APGST Act, as expl....
Point of Law - Section 68 of the GST Act which empowers the authority concerned to intercept the vehicle and the goods. The said provision of Section 68 is required to be reproduced.
The main legal point established in the judgment is the requirement to follow the procedural provisions under Section 129 before invoking the order of confiscation under Section 130 of the SGST Act, ....
Point of law: The extraordinary powers under Article 226 of the Constitution, directing for release of the vehicles or goods, during the pendency of the confiscation, can only be sparingly exercised ....
Section 129 forms part of the machinery provisions under the Act to check evasion of tax and a detention can be justified only if there is a contravention of the provisions of the Act in relation to ....
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