Raghav Metals Vs State of Haryana and others (Punjab and Haryana High Court)
Hon’ble Punjab and Haryana High Court in the case of Raghav Metals Vs State of Haryana and others held that the mismatch of quantity during roadside checking, cannot be termed as contravention under section 129 of the CGST/SGST Act, 2017.
FULL TEXT OF THE JUDGMENT OF PUNJAB AND HARYANA HIGH COURT
In the present writ petition, the petitioner has called in question the action of the respondent/Authorities in proceeding under Section 129 of the Haryana GST Act, 2017/Central GST Act, 2017 (for short, ‘the Act’) against him and consequential detention of his goods.
2. As per the petitioner, he is engaged in business of copper wires and copper scraps, which are purchased from the dealers located throughout the country and he is registered under Delhi GST Act, 2017/Central GST Act, 2017. The petitioner claims that in the ordinary course of business, he sold copper scraps to M/s R.N.T. Metals Pvt. Ltd., Bhiwadi (Rajasthan) for an amount of Rs.83,69,594/- (including IGST @ 18%). While the aforesaid goods were in transit in Vehicle No.HR-55S-1938, the same were intercepted by respondent No.4 at Manesar on 27.11.2021. The goods were accompanied by valid Invoice No.RM/64/21-22 and e-way bill, as contemplated under the Act. On the asking of the Authorities, the said documents were produced however the vehicle carrying goods was ordered to be stationed and Form GST MOV-02 was issued. Reply to GST MOV-02 was filed on 03.12.2021. On the same date i.e., 03.12.2021, respondent No.4 issued Order of Detention under Section 129(1) of the Act in Form GST MOV-06 (Annexure P-14). As per the said order, the following discrepancies are said to have been found :-
