L & T HYDROCARBON Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) Writ petition is filed for quashing Annexure-A which is the order dated 23.05.2020 passed by respondent No.2 and Annexure-A-1- Order dated 04.06.2020 passed by respondent No.2. Petitioner has sought the relief under Article 226 of Constitution of India.

(2.) The petitioner M/s.L& T Hydrocarbon Engineering Limited Modular Fabrication Facility, a SEZ Judge Unit in Rs.& T Shipbuilding Limited. The crux of the claim is that the petitioner concern is engaged in procurement, fabrication, construction and project management and integrated design to build solutions to Onshore and offshore Hydrocarbon Projects. The petitioner was moving 229.94 MTs of goods bearing description Structural Plate EN 10025 S235JR THK from its SEZ Unit in Kattupalli, Tamil Nadu to their bonded warehouse at Hazira, Gujarat. Further the movement of the said goods was processed by the SEZ unit of the petitioner at Kattupalli, Tamil Nadu.

(3.) The goods were moved and were supported by Delivery Challan and E-way bill No.511176987299 dated 23.03.2020 along with necessary documents such as Non-returnable gate pass, Tax invoice and bill of entry. The journey of all the assignment started on 23.03.2020. However due to sudden lock down announcement by Government of India and the respective State Governments with effect from 24.03.2020 movement of the goods were stopped abruptly. But movement of goods vehicles were allowed subject to relaxation of norms of lock down. One of the means of conveyance bearing HR39E 4796 was intercepted and inspected by respondent No.2 Commercial Tax Officer, Vigilance-02, A Block Vanijya Therige Karyalaya, Bengaluru -47 and on verification they detained goods and conveyance under Section 129(1) of the Central Goods and Services Tax Act, 2017 (for short 'CGST Act') on the ground as per the physical verification of the vehicle the quantity was 41 Metric Tonnes and declaration was made for 31 Metric Tonnes only.