SAI RUBBER WORKS Vs. STATE OF M.P.

JUDGEMENT

(1.) The instant petition is preferred by the petitioner seeking following reliefs:

(2.) Precisely stated facts of the case are that petitioner company is engaged in the business of manufacturing of Waste Paring and Scrap or Rubber and Powder and granules obtained therefrom. Petitioner is duly registered with the GST Department at Maharashtra having GSTN -27AABHS5612R1ZM being manufacturer of rubber related goods. Petitioner is also involved in transportation of goods to various States. On various occasions, petitioner supplied goods to M/s Prakash Asphalting and Tolls Highway India Ltd. which is registered separately with GST at State of Madhya Pradesh and Uttar Pradesh having two separate GST Numbers for both the States.

(3.) In the case in hand, petitioner had to supply the goods to M/s Prakash Asphalting and Tolls Highway India Ltd. in State of Madhya Pradesh but inadvertently and erroneously generated the Tax Invoice in the name of unit registered at Uttar Pradesh. During transportation of goods, respondent No.3 detained the goods as well as vehicle of the transporter on the ground that place of supply mentioned in the E-way bill is different from the actual place of receiver and therefore, imposed penalty alleging suppression of sales and seized vehicle of the transporter vide order dtd. 02/7/2019 by the office of Joint Commissioner, Anti Evasion Bureau, Gwalior (Commercial Tax Department of Madhya Pradesh).