JUDGMENT

Pankaj Jain, J.

By way of present writ petition the petitioner has challenged the order dated 19.06.2018 passed by Proper Officer-cum-Excise and Taxation Officer, Rohtak (for short 'Proper Officer') (Annexure P-13) and that dated 12.03.2020 passed by the Appellate Authority (Annexure P-18) whereby the order passed by the Proper Officer-cum-Excise and Taxation Officer (Annexure P-13) has been affirmed.

2. The petitioner claims himself to be engaged in manufacturing of Pharmaceuticals. Petitioner is an Assessee under Goods & Service Tax Tariff-Goods. The goods belonging to the petitioner were apprehended while in transit in Vehicle No.HR-61C-7811 by the Proper Officer on 23.05.2018 at 11.15 PM. On the asking of the Proper Officer the person incharge of the conveyance i.e. Driver produced documents. Along with the tax invoices and delivery challans, following six E-way bills were produced :-

"(a) E-way Bill No. 301016489219 dated 23-05-2018 bearing HSN Code 29419090 amounting to Rs. 50,97,600/-.

(b) E-way Bill No. 301016486025 dated 23-05-2018 bearing HSN Code No. 29411030 for Rs. 2,15,19,159.

(c) E-way Bill No. 311016488235 23-05-2018 bearing HSN Code No. 29419090 for Rs. 4,49,580/-

(d) E-way Bill No. 321016485101 23-05-2018 bearing HSN Code No. 29419090 for Rs. 10,59,624.66.

e) E-way Bill No. 301016478992 dated 23-05-2018 bearing HSN Code No. 29411030 for Rs. 2,94,19,090/-

f) E-way Bill No. 36101652070 dated 23-05-2018 bearing HSN Code No. 29419090 for Rs. 31,86,000/-.

The Driver/person carrying the goods also produced the tax invoices and delivery challans (P-4) of M/s Sterile India (P) Ltd, Kundli, District Sonepat."

3. On verification it was found that the Part-B of the E-Way bill was not entered as contemplated under provisions of Section 20 of the Integrated Goods and Services Tax Act, 2017 (hereinafter called IGST Act, 2017) read with rule 138 of the CGST/SGST Rules, 2017 (for short 2017 Rules). Proper Officer-cum-Excise and Taxation Officer further noticed that :-

"that all tax invoices and delivery challans of the petitioner company were generated on 23-05-2018 and contained vehicle No.HR-69 B-9756 and name of transport company as by Car/Patel Retail Ltd. But in the Goods Consignment Notes of M/s Patel Retail, no vehicle number was mentioned although E-way bill numbers were mentioned there. But physically the goods were found carrying in vehicle Number HR-61C-7811. Another discrepancy which was noticed was that in all the six E-way Bills, the name of the transporter was mentioned as M/s Patel Integrated Logistics Limited (Division PAF) GSTIN- 29AAACP6445K1Z1. Therefore, the Proper Officer issued Form GST MOV-2 (P-5) under Section 68(3) of CGST/HGST read with Section 20 of the IGST Act and carried out physical verification of goods."

4. Consequently, the conveyance carrying the goods was detained under Section 129 (1) of the CGST/SGST Act, 2017. Order of detention was issued in the prescribed format vide Annexure P-7. Further notice in Form GST MOV-07 was issued on 28.05.2018 determining Tax and Penalty to the tune of Rs.43,85,068/-. The notice was duly served on the authorized representative of the petitioner-company. On furnishing of Bank Guarantee by the petitioner the goods along with conveyance were released on 30.05.2018. After none appeared and no reply was received to Annexure P-8, Proper Officer passed impugned order dated 19.06.2018. Bank Guarantee furnished by the petitioner was encashed on 04.07.2018.

5. Aggrieved by the orders and the action of the Proper Officer, the petitioner challenged order dated 19.06.2018 before the Appellate Authority, Haryana. The Appellate Authority vide order dated 12.03.2020 rejected the