JUDGMENT

Rohit Ranjan Agarwal, J.

This writ petition under Article 226 of the Constitution of India has been filed assailing the order dated 02.03.2019 passed by First Appellate Authority/respondent No.4 and the order dated 14.02.2019 passed by respondent No.5 detaining the goods and the vehicle.

2. The petitioner before this Court is a registered dealer under the Haryana State Goods and Service Tax Act, 2017 (hereinafter called as "GST Act of 2017"). He is in the business of manufacturing and sale of Pan Masala and Chewing Tobacco.

3. The petitioner, who had received orders for supply of Pan Masala and Chewing Tobacco from two registered dealers of State of Jharkhand namely M/s ASP Enterprises and M/s Alliance Trading Company, Ranchi (Jharkhand) was sending the goods, as claimed, through four Tax Invoices. Through the Tax Invoice No.RFTB/18- 19/9 dated 02.02.2019, 30 Cartoons Chewing Tobacco for a sum of Rs.47,465/-, which included discount, Integrated G.S.T. and Cess and Tax Invoice No.RF/18-19/10 dated 02.02.2019, 30 Cartoons Pan Masala for a sum of Rs.49,068/-, which included discount, Integrated G.S.T. and Cess in favour of M/s ASP Enterprises and Tax Invoice No.RFTB/18-19/8 dated 02.02.2019, 30 Cartoons Chewing Tobacco for a sum of Rs.47,465/-, inclusive of discount, Integrated G.S.T. and Cess in favour of M/s Alliance Trading Company and Tax Invoice No.RF/18-19/11 dated 02.02.2019, 30 Cartoons Pan Masala for a sum of Rs.49,068/-, which included discount, Integrated G.S.T. and Cess in favour of M/s Alliance Trading Company were sent through the transporter M/s Shyam Freight Carrier along with Bilties.

4. The goods in transit from State of Haryana to Jharkhand were intercepted by mobile squad, respondent No.5 on 04.02.2019 near Sharkara Sansthan, Kanpur. The driver of the vehicle produced goods receipt No.413 and 414 and tax invoices No.RF18-19/10 and RF 18- 19/11. During vehicle verification conducted on 05.02.2019, it was found that the vehicle was transporting 120 Cartoons of Pan Masala and tobacco in place of 60 Cartoons as was evident from tax invoices produced by the driver. The goods were not carrying E-Way Bill in view of Rule 138 as the value of goods were claimed to be below Rs.50,000/-. The Mobile Squad, on inspection, found that in each cartoons there were 200 boxes and in each boxes, 32 pouches were kept and on every pouch, MRP Rs.4/- was printed. The total value of 60 Cartoons came to Rs.15,36,000/- and after allowing discount of 25% and excluding tax and Cess, the basic value came to Rs.6,12,766 while the value on both the invoices was declared collectively Rs.69,600/-.

5. On 06.02.2019, a show cause notice in Form MOV 07 was issued. A detailed reply was filed on 13.02.2019 wherein it was mentioned that tax invoices in respect of tobacco were misplaced by the driver and could not be produced at the time of interception of goods. The value of 30 cartoons of tobacco was Rs.47,465/- each being sent to M/s Alliance Trading Co. and M/s ASP Enterprises. The question as to the jurisdiction of State of Uttar Pradesh in intercepting the goods and detaining the same was also raised. The dealer also submitted explanation that he has recently started the business and with a view to promote his business, he was charging price much below the MRP printed on the pack.

6. Respondent No.5 on 14.02.2019 passed the order under Section 129 (3) of the Central GST Act, 2017 read with Section 20 of Integrated GST Act, 2017 rejecting the explanation submitte