BEFORE HON’BLE ADDITIONAL COMMISSIONER (APPEALS) :

STATE GOODS AND SERVICE TAX : G.B.NAGAR (U.P)

INDEX
S No. Particulars Page No.
1. Copy of Appeal
2. Copy of Order No. 18-19NO1002384,MOV-

09 No. 1819120983100104 Dated

15/12/2018.
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 & Tax invoice.

4. The evidence of tax payment challan No

CIN: SBIN18120800060088 dated

14.12.2018 of Rs. 1,98,884/-

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.

6. Vakaltnama

For M/s TS TECH SUN RAJASTHAN PRIVATE LTD,

Signature of appellant

BEFORE HON’BLE ADDITIONAL COMMISSIONER (APPEALS) :

STATE GOODS AND SERVICE TAX : G.B.NAGAR (U.P)
 Form GST APL - 01
Appeal to Appellate Authority

1. GSTIN/ Temporary ID/UIN 08AADCT0094P1ZV

2. Legal Name of the Appellant – (1) M/s TS TECH SUN

RAJASTHAN PRIVATE LIMITED, SP-2-5/6,(JAPANESE Zone)
New Industrial Complex, Majraksth, Neemrana, Distt- Alwar-301705
( Rajasthan)

3. Trade name, if any –

4.(1) Address of Appellant :- (1) M/s TS TECH SUN

RAJASTHAN PRIVATE LIMITED, SP-2-5/6,(JAPANESE Zone)
New Industrial Complex, Majraksth, Neemrana, Distt- Alwar-301705
( Rajasthan)

5. Order no. 18-19NO1002384,MOV-09 No. 1819120983100104

Dated 15/12/2018.

6. Designation and address of the officer passing the order

appealed against – Mr. Kapil Kumar A.C.(Mobile Squad)-
4,G.B.Nagar (U.P)

7. Date of communication of the order appealed against -

15.12.2018
8. Name of the authorised representative – G.G.Gupta, Advocate,
Flat No 187, CA Gulab Aggrawal, 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 U.P

Goods and Services Tax Act, 2017 and Rule 138 of the U.P Goods
and Services Tax Rules, 2017.

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-

movement of goods of Auto Parts through Conveyance No
HR47C3011 is mismatch of Invoice No in E-Way Bill No
771045053264 dated 13.12.2018 & Invoice No 15835 shown in E-
Way bill dated 13.12.2018 are different as the goods in movement
were intercepted by the undersigned in conveyance No
UP14ET2743.

(iii) Period of dispute- December 2018

(iv) Amount under dispute:

Description Central State/ UT Cess

Tax Tax Integrate
d Tax
a) Tax Rs 99,442/-
b) Interest
c) Penalty Rs 99,442/-
d) Fees
e) Other
charges

(v) Market value of seized goods – 8,28,684/-

10. Whether the appellant wishes to be heard in person – Yes

11. Statement of facts:-

The Appellant M/s TS TECH SUN RAJASTHAN PRIVATE

LIMITED, SP-2-5/6,(JAPANESE Zone) New Industrial Complex,
Majraksth, Neemrana, Distt- Alwar-301705 ( Rajasthan) bearing GSTN
No. 08AADCT0094P1ZV which was domestic clearance of Auto
Parts form Neemrana & was transporting goods from Neemrana to
Guttam Budh Nagar ( Noida) vide vehicle number No
HR47C3011 on 14.12.2018 at 15.13.43. pm Near KASNA GOAL
CHAKKAR Guttam Budh Nagar (Noida) (U.P). The goods as well
as the vehicle transporting the goods were seized in terms of
Section 129(3) of the U.P Goods and Services Tax Act, 2017.

Vide the Order No. 18-19NO1002384,MOV-09 No.

1819120983100104 Dated 15/12/2018. (hereinafter referred to as
the “Impugned Order”), the IGST of Rs. 99,442/-and penalty of
Rs. 99,442/- 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.1,98,884/- including
Tax & Equal penalty vide Challan No SBIN18120800060088
dated 14.12.2018 of Rs. 1,98,884/- ( Challan Copy Enclosed) and
the Appellant’s goods along with the vehicle carrying the goods
were released. Mr. Kapil Kumar A.C.(Mobile Squad)-4,
G.B.Nagar (U.P) has issued the release order.
The Party has been deposited tax & penalty in the Name of M/s TS
TECH SUN RAJASTHAN PRIVATE LIMITED, SP-2-5/6,
(JAPANESE Zone) New Industrial Complex, Majraksth, Neemrana, Distt-
Alwar-301705 ( Rajasthan) bearing GSTN No. 08AADCT0094P1ZV

The relevant documentation pertaining to the impugned goods, i.e.

copy of the E-way Bill generated - E-Way Bill No 771045053264
dated 13.12.2018 and copy of the Tax Invoice No (GST tax
invoice No.) 1819015835 dated 13.12.2018 are enclosed herewith.

12. Grounds of appeal:-

a. The Appellant has not violated the provisions of Section 129(3)

of U.P Goods and Services Tax Act, 2017 and Rule 138 of the U.P
Goods and Services Tax Rules, 2017.

b. As the goods were moving inter-state, i.e. from Neemrana to

G.B.Nagar, U.P, IGST of Rs. 99,442/- has been already been paid
under Tax Invoice (GST invoice). The IGST of Rs. 99,442/- 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 No 771045053264 dated 13.12.2018 and Tax Invoice No
1819015835 dated 13.12.2018 (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 Tax Invoice (GST invoice), the seizure and
imposition of penalty is illegal.

13. Prayer:-

a. The penalty of Rs. 99,442/- may be refunded to the Appellant; of

Goods owner.

b. The order No. 18-19NO1002384,MOV-09 No.

1819120983100104 Dated 15/12/2018 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/ 99,442/
deman Cess -
d b) Rs.
create Intere 1,98,88
d (A) st 4/-
c) Rs.
Penal 99,442/
ty -
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

Part Centra State Integrated Ces Total

iculars l tax / UT tax s amount
tax
a) Tax/ Rs
Admitte Cess 99,442/-
d amount
Interest
Penalty Rs.99,442/
-
Fees
 Other
charge
s
b) Pre- Tax/
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. Descripti Tax Paid Deb Amount of tax paid

N on payab throu it Centr Stat Integrat CES
o. le gh Entr al tax e/ ed tax S
Cash/ y UT
Credi No. tax
t
Ledg
er
1 2 3 4 5 6 7 8 9
1. Integrate Cash Rs
d tax ledge 99,442/
r -
Credi
t
ledge
r
2. Central Cash
tax ledge
 r
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 Rs.9
9,44
2/-
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 ……………..,Authorised Signatory/ Director M/s TS

TECH SUN RAJASTHAN PRIVATE LIMITED, SP-2-5/6,
(JAPANESE Zone) New Industrial Complex, Majraksth, Neemrana, Distt-
Alwar-301705 ( Rajasthan) bearing GSTN No. 08AADCT0094P1ZV
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: Neemrana
Date:
Signature
Name of the
Applicant:

BEFORE HON’BLE ADDITIONAL COMMISSIONER (APPEALS) :

STATE GOODS AND SERVICE TAX : G.B.NAGAR (U.P)
M/s TS TECH SUN RAJASTHAN PRIVATE LIMITED, SP-2-5/6,(JAPANESE Zone)
New Industrial Complex, Majraksth, Neemrana, Distt- Alwar-301705 ( Rajasthan).,
KNOW ALL to whom these present shall come that We M/s TS TECH SUN
RAJASTHAN PRIVATE LIMITED, SP-2-5/6,(JAPANESE Zone) New Industrial
Complex, Majraksth, Neemrana, Distt- Alwar-301705 ( Rajasthan)
G.G.Gupta , Advocate & Ca Gulab Aggrawal, 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 05th day of January 2019

Accepted subject to the terms of the fees

Advocate Client