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PANKAJ BHATIA
S/S S. K. Trading Co – Appellant
Versus
Additional Commissioner Grade 2(Appeal ) – Respondent
| Table of Content |
|---|
| 1. goods in transit, e-way bill issues. (Para 2 , 3 , 4) |
| 2. jurisdiction and penalty arguments. (Para 5 , 6 , 7 , 8) |
| 3. valuation of goods and applicable law. (Para 9 , 10 , 11 , 12 , 13) |
| 4. orders set aside based on legal principles. (Para 14 , 15) |
| 5. release of goods upon compliance. (Para 16 , 17 , 18 , 19 , 20) |
JUDGMENT
Pankaj Bhatia, J.
Heard learned counsel for the petitioner and learned Standing Counsel for the respondents.
2. Present petition has been filed by the petitioners with the allegations that petitioner no.1 placed an order for supply of mixed ready-made garments, which were being transported by petitioner no.2. It is stated that on 13.09.2022 the goods while in transit were intercepted and a physical verification report was prepared on 17.09.2022 in form GST MOV-04 and no discrepancy was found in the quantity of the goods in question.
3. It is stated that on 21.09.2022, a detention order was passed detaining the goods in question mainly on the ground that the goods were without E-Way bill. It is argued that although under Section 129 (3) of U.P. GST Act (hereinafter referred to as 'the Act'), there is a prescription for issuance of a notice in Form GST M
The absence of requisite documentation, such as the E-way Bill, does not justify detention and consequent penalties when prior judicial authority negates such action.
For proceedings under section 129 of the UPGST Act, there must be intent to evade tax established; a mere technical breach does not warrant penalties.
Intention to evade tax must be established for imposing a penalty under GST Act; misclassification of penalty type leads to legal error.
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