Mismatch Does Not Amount To Detention Under Section 129, E -Way Bill – Punjab & Haryana High Court

The Hon’ble High Court of Punjab & Haryana vide its order dated 14 March 2022 in the matter of M/s Raghav Metals Vs. State of Haryana & others in CWP No. 25057 of 2021 held that it cannot be said that the petitioner had any intent to evade tax or the mismatch in the quantities is of such nature which shall not amount to proceedings under Section 129 of the Act.

The Petitioner preferred the writ petition challenging the action of authorities in proceeding under Section 129 of the Haryana GST/CGST Act, 2017 against him and the consequential detention of the goods and prayed for quashing the same.

Facts:

  • The petitioner registered under Delhi GST Act, 2017/Central GST Act, 2017, is engaged in the business of copper wires and copper scraps.
  • The petitioner sold copper scrap to M/s R.N.T. Metals Pvt. Ltd., Bhiwadi (Rajasthan) for an amount 83,69,594/- (including IGST 18%).
  • The aforesaid goods were intercepted by the respondents at Manesar on 27.112021 and on being asked all relevant documents including valid invoice and e-way bill were produced by the petitioner before the authorities/respondents.
  • However, the respondents issued FORM GST MOV -02 and ordered to station the vehicle.
  • The petitioner duly filed a reply to the aforesaid FORM GST MOV – 02 on 03.12.2021, considering the same the respondents on the same day i.e., 03.12.2021, issued detention order under Section 12(1) in FORM GST MOV – 06 and later on GST FORM MOV 07 was also issued to the petitioner. Hence the present writ has been filed. To read more subscribe today: www.taxo.online

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