JUDGMENT

Ritu Bahri, J.

The petitioner is seeking writ of certiorari for quashing order in appeal dated 20.09.2022 (Annexure P-7) despite producing bills with respect to goods with further prayer to release the goods of which bills have been duly produced along with conveyance bearing No. UP-80-DD-7407.

2. The petitioner is a transporter duly registered under GST Act vide GST Registration No. 09AHEPS2308G1ZE and runs his transport company in the name and style of Sodhi Cargo & Movers. On 08.09.2021, the petitioner/Transporter/Cargo Movers was transporting the goods of the various consignors as per the bills and invoices. During the movement of goods from Delhi to Agra (UP), the goods were intercepted by Sh. Rajesh Kumar, Assistant Excise & Taxation (Enforcement) Faridabad South at Bata Chownk, Faridabad under the provisions of sub-section (3) of Section 68 of the CGST Act, 2017 read with sub-section (3) of Section 68 of the State/Union Territory of Goods and Services Tax Act or under Section 20 of the Integrated Goods and Services Tax Act, 2017. The driver did not produce E-way bills and, therefore, all the invoices he was carrying were not accepted to be complete and accurate. However, the complete set of invoices were submitted with the Appellate Authority later on. Copies of the bills dated 06/07.09.2021 are marked as Annexure P-1. The bills were not found in order and notice dated 08.09.2021 (Annexure P-2) was issued after detaining the goods vehicle. Vide order dated 29.09.2021 (Annexure P-3), tax and penalty under Section 129(1)(2) of the Haryana Goods & Service Tax Act, 2017 for Rs.5,66,740/- and Rs.32,58,639/- respectively were levied. Aggrieved from order dated 29.09.2021 (Annexure P-3), the petitioner had filed an appeal after depositing minimum penalty of Rs.54,642/- as per receipt dated 07.12.2021 (Annexure P-4). The appeal was not taken up for hearing and, thereafter, the petitioner filed CWP- 12833-2022 seeking release of the goods. The said writ petition was disposed of vide order dated 02.06.2022 by giving direction to the Joint Commissioner, Excise and Taxation, Faridabad to decide the appeal within a period of 8 weeks, after affording an opportunity of hearing to the authorised representative/proprietor of the petitioner-firm. Finally vide order dated 20.09.2022 (Annexure P-7), the appeal was rejected being devoid of merits and, hence, the present petition has been filed.

3. A perusal of the order dated 20.09.2022 (Annexure P-7) shows that when the checking was done on 08.09.2021 at 08:30 a.m., the driver of the vehicle namely Maha Ram S/o Hans Raj, had produced challan No. 699 dated 07.09.2021. Thereafter, a committee was constituted for physical verification of the goods and physical verification report was prepared by the said committee in the presence of Sh. Pardeep Sharma, Person-in-charge of the goods on 10.09.2021 and it was found that 17 items (details of the items are at page No. 62 of the paper-book) were without documents and Polyester Fabric was also found in excess by 11,300 meters. Form GST MOV-04 and Form GST MOV-06 were issued and duly served upon the Person In-charge of conveyance and goods on 10.09.2021 and in reference to GST MOV-02, a notice under sub-section 3 of Section 129 of the Act for specifying the tax and penalty in Form GST MOV-07 was issued for 12.09.2021. Neither the Person In-charge of the goods/transporter and/or the owner of the goods appeared before the Proper Officer nor amount of tax along with penalty was deposited. In this backdrop,