M.S. MEGHDOOT LOGISTICS Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) The petitioner has impugned the Show Cause Notice dtd. 7/9/2020 bearing No.ADCOM/ENF/SZ/CTO(Enf) 09/VTS/MOV-10/No.8/2020-21 [Annexure-A) issued by the Commercial Tax Officer [Enforcement] South Zone-9, Bengaluru - 560 047 - the respondent - under Sec. 130 of the Central Goods and Services Tax Act, 2017/ the Karnataka Goods and Services Tax Act, 2017 and Sec. 20 of Integrated Goods and Services Tax Act, 2017 /Sec. 11 of the Goods and Services Tax (Compensation to States) Act, 20171. The petitioner has also sought for a direction to the For convenience, the Central Goods and Services Tax Act 2017/ Karnataka Goods and Services Tax Act, 2017 are hereafter collectively respondent to consider the petitioner's representation dtd. 1/9/2020 as per Annexure-G.

(2.) The petitioner is a transporter and operates under a GST registration. The petitioner's case is that it was approached by M/s MK Enterprises, Delhi (the Consignor) for transportation of certain tobacco products (the Goods) to M/s SKB Trading, Salem (the Consignee). The petitioner arranged for transportation of the Goods from Delhi to Salem with appropriate Tax Invoices/ e-Way Bills. The petitioner's vehicle bearing No. RJ-14-G-F-9449 (the Conveyance) was intercepted on 10/8/2020 at about 9:45 PM near Makali, Tumkur Road Bengaluru, and the driver/person-in-charge of the Conveyance furnished Lorry receipt, e-Way Bills and Tax Invoices. The respondent passed an order for physical verification of the Goods, Conveyance and documents on 10/8/2020. The respondent conducted the physical referred to as the "Act" and individually these Act and the Integrated Goods and Service Act are referred to in the abbreviation verification of the Goods/Conveyance/ Documents and drew up a Physical Verification Report (Annexure-C). The respondent also passed the Order of detention dtd. 10/8/2020 (Annexure-D) under sec. 129(1) of the Act and Sec. 20 of IGST Act/ Sec. 11 of the Compensation to States Act.

(3.) The reasons assigned by the respondent for ordering detention of conveyance and seizure of Goods and are as follows: