BEFORE HON’BLE JOINT COMMISSIONER
(APPEALS) : STATE GOODS AND SERVICE TAX :
ROHTAK (HARYANA)
Index
1. Copy of Appeal ( Page No…. to Page No…….)
2.Copy of Order No. 1695/S.S.(Enf.) Order Date 09.06.2018.
( Page No…. to Page No…….)
3.Copy of Notice Under Section 129(3) of the Central Goods
& Service Tax Act, 2017 in form of GST MOV-07 along
with annexure, Statements & Bill of Entry. ( Page No…. to
Page No…….)
4.The evidence of tax payment challan No 18050600003520
dated 02.05.2018 of Rs. 595980/-( Page No…. to Page
No…….)
5. Copy of Judgment of High Court of Allahabad U.P in
favour of M/s VSL Alloys (India) Pvt. Ltd, Sahibabad vide
Writ Tax No.-637 of 2018 & Copy of Judgment of Madhya
Pradesh Court in favour of M/s Gati Kintetsu Express Pvt.
Ltd V/s Commissioner Commercial Tax of MP & Others
vide writ No 12399 of 2018 dated 05.07.2018. ( Page No….
to Page No…….)
6. Vakaltnama ( Page No…. to Page No…….)
For M/s JAI SHIV PLYWOOD PRIVATE LIMITED,
Signature of appellant
BEFORE HON’BLE JOINT COMMISSIONER
(APPEALS) : STATE GOODS AND SERVICE TAX :
ROHTAK (HARYANA)
Form GST APL - 01
Appeal to Appellate Authority
1. GSTIN/ Temporary ID/UIN 06AAACJ7036N1ZC
2. Legal Name of the Appellant – (1) Hans Raj, Transporter, S/o
Boluram R/o Kerria Kala, Ajmar (2) M/s JAI SHIV PLYWOOD
PRIVATE LIMITED, 32 KM Stone, Delhi Rothak Road, Village-
Rohad, Bahadurgarh, Distt. Jhajjar, Haryana-124507
3. Trade name, if any –
4.(1) Address of Appellant :- 32 KM Stone, Delhi Rothak Road,
Village- Rohad, Bahadurgarh, Distt. Jhajjar, Haryana-124507.
5. Order no. 1695/S.S(Enf.) Order date 09.06.2018
6. Designation and address of the officer passing the order
appealed against – Sukhbir Singh, Excise & Taxation Officer,
( SGST) State Tax officer, Sonipat (Haryana)
7. Date of communication of the order appealed against -
19.06.2018
8. Name of the authorised representative – G.G.Gupta, Advocate &
Manoj Arora, C.A Flat No 187, GH-13,Pashim Vihar, New Delhi-
110087, Mobile No- 8459466042.
9. Details of the case under dispute -
(i) Brief issue of the case under dispute –
a. Whether the Appellant has violated Section 129(3) of the
Haryana Goods and Services Tax Act, 2017 and Rule 138 of the
Haryana Goods and Services Tax Rules, 2017. No
b. Whether the Appellant is liable to pay GST twice along with
penalty on the same supply. Yes
(ii) Description and classification of goods/ services in dispute-
Indonesion Plywood
(iii) Period of dispute- May 2018
(iv) Amount under dispute:
Description Central State/ UT Integrated Cess
Tax Tax Tax
a) Tax Rs
2,97,990/-
b) Interest
c) Penalty Rs
2,97,990/-
d) Fees
e) Other
charges
(v) Market value of seized goods – 16,55,500/-
10. Whether the appellant wishes to be heard in person – Yes
11. Statement of facts:-
The Appellant M/s JAI SHIV PLYWOOD PRIVATE LIMITED,
32 KM Stone, Delhi Rothak Road, Village- Rohad, Bahadurgarh,
Distt. Jhajjar, Haryana-124507 bearing GSTN No.
06AAACJ7036N1ZC which was imported form Indonesia & was
transporting Indonesian Plywood from Mundra Port to
Bahadurgarh vide vehicle number RJ-06J-2282 on 01.05.2018 at
5.30 am Near Rewari Toll NH-7 (Haryana). The goods as well as
the vehicle transporting the goods were seized in terms of Section
129(3) of the Haryana Goods and Services Tax Act, 2017.
Vide the Order No. 1695/S.S (Enf.) dated 09.06.2018 (hereinafter
referred to as the “Impugned Order”), the IGST of Rs. 2,97,990/-
and penalty of Rs. 2,97,990/- was imposed on the Appellant and it
was stated that the said amount be deposited under Tax & the
penalty head. The Appellant deposited the total amount of Rs.
5,95,980/- including Tax & Equal penalty vide Challan No
18050600003520 Dated 02.05.2018.( Challan Copy Enclosed) and
the Appellant’s goods along with the vehicle carrying the goods
were released. E.T.O Mr. Sukhbir Singh has passed the order
illegal in the name of Transporter Mr. Hans Raj. But Tax has been
deposited by the party in the Name of M/s Jai Shiv Plowood
Private Limited vide its GSTN No. 06AAACJ7036N1ZC on dated
02.05.2018. Noticee has already informed to the Assessing
Authority Shri Sukhbir Singh, Excise & Taxation Officer Sonipat (
Haryana) vide letter dated 08.07.2018 that you have issued the
above order illegal in the Name of Transporter Shri Hans Raj S/o
Kerria Kala(Ajmer) But the tax & penalty has been deposited by
the goods owner in the Name M/s Jai Shiv Plowood Private ltd
vide GSTN No 06AAACJ7036N1ZC & all statements has been
given by the party at your office at sonipat. But till date we have
not received any order from SGST Deptt at Sonipat side in the
name of Party. ( Copy of Letter Enclosed)
The relevant documentation pertaining to the impugned goods, i.e.
copy of the E-way Bill generated - E-way Bill No. 321011344980
dated 01.05.2018 and copy of the Bill of Entry No (GST tax
invoice No.) 6102807 dated 23.04..2018 are enclosed herewith.
12. Grounds of appeal:-
a. The Appellant has not violated the provisions of Section 129(3)
of the Haryana Goods and Services Tax Act, 2017 and Rule 138 of
the Haryana Goods and Services Tax Rules, 2017.
b. As the goods were moving inter-state, i.e. from Mundra Port to
Rohad, Haryana, IGST of Rs. 2,97,990/- has been already been
paid under Bill of Entry (GST invoice). The IGST of Rs.
2,97,990/- has been paid by the Appellant . Thus, the Impugned
Order is illegal and liable to be set aside as the Appellant cannot be
asked to deposit tax twice under the guise of penalty along with
penalty on the same supply.
c. The Appellant filled in the details in the E-way Bill pertaining to
the impugned goods prior to movement of the goods. The E-way
Bill and Bill of Entry of Import Goods No 6102807/23.04.2018
(GST tax invoice no). were carried along with the goods.
d. As the goods were moving with the requisite documentation, i.e.
E-way Bill and Bill of Entry of Import Goods (GST invoice), the
seizure and imposition of penalty is illegal.
13. Prayer:-
a. The penalty of Rs. 2,97,990/- may be refunded to the Appellant;
of Goods owner.
b. The order no. 1695/ S.S (Enf.) dated 09.06.2018 may be set
aside;
c. The Appeal may be allowed; and
d. The Appellate Authority may pass any other order granting
relief in the matter
14. Amount of demand created, admitted and disputed
Particul Particulars Centr Stat Integrat Ces Total
ars of al e/ ed Tax s amount
demand Tax UT
/ refund Tax
Amou a) Rs.
nt of Tax/ 2,97,99
deman Cess 0/-
d b) Rs.
create Intere 5,95,98
d (A) st 0/-
c) Rs.
Penal 2,97,99
ty 0/-
d)
Fees
e)
Other
charg
es
Amou a)
nt of Tax/
deman Cess
d b)
admitt Intere
ed (B) st
c)
Penal
ty
d)
Fees
e)
Other
charg
es
Amou a)
nt of Tax/
deman Cess
d b)
disput Intere
ed (C) st
c)
Penal
ty
d)
Fees
e)
Other
charg
es
15. Details of payment of admitted amount and pre-deposit:-
(a)Details of payment required
Par Centra State Integrated Ces Total
ticulars l tax / UT tax s amoun
tax t
a) Tax/
Admitte Cess
d
amount
Interes
t
Penalt
y
Fees
Other
charge
s
b) Pre- Tax/ Rs.2,97,990/
deposit Cess -
(10% of
disputed
tax)
(b) Details of payment of admitted amount and pre-deposit (pre-
deposit 10% of the disputed tax and cess)
Sr Descript Tax Paid De Amount of tax paid
. ion paya throu bit Cent State/ Integra CE
N ble gh Ent ral UT tax ted tax SS
o. Cash/ ry tax
Credi No.
t
Ledg
er
1 2 3 4 5 6 7 8 9
1. Integrat Cash
ed tax ledge
r
Credi
t
ledge
r
2. Central Cash Rs
tax ledge 2,97,99
r 0/-
Credi
t
ledge
r
3. State/ Cash
UT tax ledge
r
Credi
t
ledge
r
4. CESS Cash
ledge
r
Credi
t
ledge
r
(c)Interest, penalty, late fee and any other amount payable and paid
Sr Descript Amount payable Deb Amount paid
. ion it
N entr
o. y
no.
Integra Cent Stat CE Integ Cen Sta CE
ted tax ral e/ SS rated tral te/ SS
tax UT tax tax U
tax T
tax
1 2 3 4 5 6 7 8 9 10 11
1. Interest
2. Penalty
3. Late fee
4. Others
(specify
)
16. Whether appeal is being filed after the prescribed period – No
17. If ‘Yes’ in item 17 –
(a) Period of delay – No
(b) Reasons for delay – No
Verification
I, Shri Jitender Kunar, Director M/s Jai Shiv Private, 32 KM Stone,
Delhi Rohtak Road, Village Rohad, Distt- Jhajjar (Haryana) hereby
solemnly affirm and declare that the information given
hereinabove is true and correct to the best of my knowledge and
belief and nothing has been concealed there from.
Place: Rohad
Date:
Signature
Name of the
Applicant:
BEFORE HON’BLE JOINT COMMISSIONER
(APPEALS) : STATE GOODS AND SERVICE TAX :
ROHTAK (HARYANA)
M/s Jai Shiv Private, 32 KM Stone, Delhi Rohtak Road, Village Rohad, Distt- Jhajjar
(Haryana), KNOW ALL to whom these present shall come that We M/s M/s Jai Shiv
Private, 32 KM Stone, Delhi Rohtak Road, Village Rohad, Distt- Jhajjar (Haryana)
G.G.Gupta , Advocate CA Manoj Arora, Flat No. 187,GH-13,Pashim Vihar, New
Delhi-110087. (herein after called by advocate/s) to be our Advocate in the above-noted case
authorise him:-
To act, appear and plead in the above-noted case in this court .
To sign file, verify and present pleadings, refund claim of rule 5, appeals cross-objections
or petitions or affidavits or other documents as may be deemed necessary or proper for the
prosecution of the said case in all its stages subjects to payment of fees for each stage.
To file and take back documents, to admit and /or deny the documents of opposite party.
To appoint and instruct any other Legal Practitioner authorizing him to exercise the
power and authority hereby conferred upon the Advocate whenever he may think fit to do so and
to sign the documents on our behalf.
And I/We the undersigned do hereby agree to ratify and confirm all acts done by the
Advocate or his substitute in the matter as my/our own acts, as if done by me/us to all intents and
purpose.
And I/We undersigned that I/We or my/our duly authorised agent would appear in court
on all hearings and will inform the Advocate for appearance when the case is called.
And I/We undersigned do hereby agree not to hold the advocate of his substitute
responsible for the result of the said case. The adjournment costs whenever ordered by the court
shall be of the Advocate which he shall receive and retain for himself.
IN WITNESS WHERE OF I/We do hereunto set my/our hand to these presents the
contents of which have been understood by me/us on this 23th day of July 2018
Accepted subject to the terms of the fees
Advocate Client
