KUNAL ALUMINUM COMPANY Vs. STATE OF HIMACHAL PRADESH

JUDGEMENT

(1.) The instant petition under article 227 of the Constitution of India has been filed for grant of the following substantive reliefs:

(2.) The admitted facts of the case are that vehicle bearing registration No. PB03BC - 3791 was intercepted at Dherowal, District Solan on 5/11/2020 at 11:54 P.M. and the Incharge of the conveyance/vehicle could not produce any e-way bill for the m vement of consignment (Aluminum Scrap HSN 760220010) to respondent No.3. Hence, the vehicle and the goods were detained under Sec. 129 of the Central Goods and Services Tax Act, 2017 (for short, 'the Act') read with Rule 138 of the Central Goods and Services Tax Rules, 2017 (for short, 'the Rules').

(3.) According to the petitioner, it explained to respondent No.3 that the goods were duty paid and the custom duty and IGST tax amounting to Rs.4,09,144.00 had already been paid before clearing the goods from custom port and, therefore, there was no intention for tax evasion from the side of the petitioner. However, despite this, respondent No.3 passed an order on 20/11/2020, thereby imposing tax of Rs.3,56,183.00and penalty amount of Rs.3,56,183.00. Due to urgent need of the imported material, the goods were released by the respondents on furnishing security by the petitioner in the form of bank guarantee for the aforesaid amount. The petitioner thereafter filed an appeal be ore the Appellate Authority, who dismissed the same n 22/8/2024.