ORDER

24/07/2024 Heard Mrs. S. Deb (Gupta), learned counsel for the petitioner and Mr. P. Gautam, learned counsel for the respondents-revenue.

2. Petitioner claiming himself to be the transporter who is under a franchisee agreement with Merchant Express Logistic Private Limited, Guwahati to carry out pickup and delivery service at ‘ Tripura Sector ’ provided the vehicle bearing No.TR-01-AH-1562 for delivery of the goods from its warehouse at Bypass Road, Dukli, West Tripura for delivery at Udaipur, Gomati Tripura. The goods were unloaded from vehicle No.AS-01-MC-7350 at the petitioner’s go-down. According to the petitioner, due to disruption of electric supply, petitioner could not timely extend the E-Way bills which ought to be updated on or before 11.59 PM on 07.07.2024 as per the E-Way bill which expired on that date and time. While on course of delivery, the vehicle was intercepted on 09.07.2024 at 2:16 PM at Bagma, Gomati Tripura by respondent No.6-Inspector of State Taxes. Thereafter the proceedings under Section 129 of the TSGST Act were initiated by issuance of GST MOV-01 upon the Driver on 09.07.2024 and GST MOV-02 on the same date. On

10.07.2024, the respondent No.6 issued physical verification report in Form GST MOV-04 to the said driver. Respondent No.6 further issued Form GST MOV-06 mentioning reasons for the movement of taxable goods without E-

Way bill in contravention of the provisions of TSGST Act, 2017 and the Rules.

These MOVs are annexed as Annexure-5 to 8. On 11.07.2024, respondent No.6 issued Form GST MOV-07 under Section 129(3) of the CGST Act, 2017 and the TSGST Act, 2017 read with Section 20 of the IGST Act, 2017 [Annexure-

9].

3. Petitioner claiming himself to be the transporter made a request to respondent No.6 on 16.07.2024 to upload EWB 03 Part A & B on the common portal upon issuance of GST MOV-02 and GST MOV-04 as per circular No.41/15/2018-GST dated 13.04.2018. Since no decision has been taken on the show cause notice under GST MOV-07 neither any response to the petitioner’s reply on the show cause notice on 18.07.2024 has been made by the respondent No.6, petitioner has approached this Court with a prayer to set aside the proceedings arising upon issuance of GST MOVs and the show cause notice GST MOV-07 dated 11.07.2024. Petitioner has also prayed for release of the vehicle bearing registration No.TR-01-AH-1562 along with the goods/consignment forthwith.

4. Mrs. Deb (Gupta), learned counsel for the petitioner, submits that the respondent No.6 has failed to comply with the guidelines prescribed in the circular dated 13.04.2018 issued by the Central Board of Indirect Taxes and Customs [Annexure-11] by failing to upload the relevant GST MOV notices upon the portal for the petitioner-transporter to take notice of and submit his response. Learned counsel for the petitioner further submits that the adjudication order on GST MOV-07 has further not been passed within seven days time. A fresh date has been indicated by respondent No.6 i.e. 30.07.2024 vide communication dated 23.07.2024 which is addressed to the proprietor of the petitioner-firm and the person in charge of the conveyance/driver Shri Chandan Paul. It indicates that the request for personal hearing made by the petitioner on 18.07.2024 has been acceded to and the date for personal hearing has been fixed on 30.07.2024 at 12.30 PM; failure to comply with may lead to finalization of the Demand Order in MOV-09 without any further reference as per the provision of law. Learned counsel for the petitioner also submits that initiation of proceedings under Section 129 of the GST Act is suffering from technical violations. No adjudication order has either been passed upon hearing the petitioner-transporter. Meanwhile the consignment and the vehicle both remained in the custody of the detaining authority. Therefore, the reliefs prayed for may be allowed.