Liability of the petitioner for payment of penalty etc would be under the provisions of Clause (1) (a) of section 129 of the Act and not under Clause (b) of Sub section (1) of section 129 of the Act. The matter requires consideration.
Section 129 of the CGST Act, 2017 – Goods in Transit --The petitioner challenged the order dated 30.9.2021 passed by the respondent under section 129(3) of the Act, 2017. Also under challenge is an order dated 21.10.2021 passed in Appeal under Section 107 of the Act, whereby the appeal filed by the petitioner against the aforesaid order dated 30.9.2021 has been rejected and that order was affirmed. The petitioner counsel submitted that in response to the SCN, all the invoices alongwith relevant builty were produced before the authority by the petitioner. The proper officer passing the order as well as the first Appellate Authority have doubted the genuineness of the invoices but have not recorded any finding that the petitioner who has produced the invoices before them, was not the owner of the goods. The counsel for the respondent submitted that the invoices produced by the petitioner were found to be suspect by the proper authority as well as by the appellate authority. Imposition under section 129(1) (b) has been correctly made. The court observed that the matter requires consideration.
Held that:- The Hon’ble High Court listed the matter afte replies are filed. Further directed that in the meanwhile on payment of penalty, etc in compliance of the provisions of section 129(1)(a) of the Act, and furnishing security other than cash and bank guarantee, the goods in question shall be released.
Liability of the petitioner for payment of penalty etc would be under the provisions of Clause (1) (a) of section 129 of the Act and not under Clause (b) of Sub section (1) of section 129 of the Act. The matter requires consideration.
Section 129 of the CGST Act, 2017 – Goods in Transit --The petitioner challenged the order dated 30.9.2021 passed by the respondent under section 129(3) of the Act, 2017. Also under challenge is an order dated 21.10.2021 passed in Appeal under Section 107 of the Act, whereby the appeal filed by the petitioner against the aforesaid order dated 30.9.2021 has been rejected and that order was affirmed. The petitioner counsel submitted that in response to the SCN, all the invoices alongwith relevant builty were produced before the authority by the petitioner. The proper officer passing the order as well as the first Appellate Authority have doubted the genuineness of the invoices but have not recorded any finding that the petitioner who has produced the invoices before them, was not the owner of the goods. The counsel for the respondent submitted that the invoices produced by the petitioner were found to be suspect by the proper authority as well as by the appellate authority. Imposition under section 129(1) (b) has been correctly made. The court observed that the matter requires consideration.
Held that:- The Hon’ble High Court listed the matter afte replies are filed. Further directed that in the meanwhile on payment of penalty, etc in compliance of the provisions of section 129(1)(a) of the Act, and furnishing security other than cash and bank guarantee, the goods in question shall be released.