B. M. COMPUTERS Vs. COMMISSIONER COMMERCIAL TAXES

JUDGEMENT

(1.) Heard learned counsel for the petitioner and Sri Arvind Kumar Mishra, learned Standing Counsel for State.

(2.) Through this writ petition, a challenge has been made to order dtd. 6/3/2023 passed by Assistant Commissioner, State Tax, Mobile Squad- 5, Sector-5, Unit-1, Noida, under Sec. 129(3) of the U.P. State Goods and Service Tax Act, 2017 and Central Goods and Service Tax Act, 2017 imposing penalty and appellate order dtd. 30/5/2024 passed by Additional Commissioner, Grade-2 (Appeal)-3, State Tax, Noida, confirming the order of penalty passed by Assessing Authority.

(3.) The brief facts of the case are that petitioner is a registered dealer under the GST regime having GSTN No. 09AEWPA1632E1ZN. It is engaged in the sale and purchase of computer and other hardware material. The petitioner firm had carried a stock transfer of goods from its Agra Headquarter to Ghaziabad Branch amounting to Rs.8,45,000.00 and Rs.1,43,500.00 inclusive of tax and issued invoice No. ST/OUT/BMC/365, e-way bill no. 4113 1890 1103 and ST/OUT/BMC/366, e-way bill no. 4113 1891 6631, respectively for the said transactions. The said transfer was taking place by taking services of one M/s Shagun Logistics Cargo Services. The vehicle along with goods were intercepted at Luharli Toll Plaza Dadri, Greater Noida at about 3:16 AM on 6/3/2023 by respondent no. 2. A physical verification of consignment of goods was carried out and a detention order was passed on 6/3/2023 stating that Part B is not updated in the e-way bill. On the same day, a show-cause notice was issued demanding response from the petitioner on the points raised therein and proposed demand. Petitioner appeared before the Assessing Authority and filed its reply and penalty was imposed under Sec. 129(3) of UPGST/CGST Act, 2017. The petitioner deposited the entire amount of penalty and got the vehicle released. Aggrieved by the order of penalty, petitioner firm preferred appeal before the Appellate Authority which was dismissed on 30/5/2024. Hence, the present writ petition.