The High Court of Punjab and Haryana in its recent judgement directed to seek Alternative Remedies when Service Tax & Penalties are imposed in absence of a consignment note related to the transport of goods by road.
M/s. Treveni Cargo Movers Pvt., the petitioner has challenged the order dated 30.08.2022 whereby the Joint Commissioner, Central GST Commissionerate has imposed tax and penalty on the petitioner on the ground that he has not produced the consignment notes/ documentary proof, in respect of a claim that they had provided service about transportation of goods by road and had issued consignment notes.
It was contended by the petitioner that he is ready to produce the consignment notes and a copy of the consignment notes dated 14.08.2015before the authority concerned. Mr Rishabh Kapoor, Advocate-Sr. Standing counsel-CBIC stated that in the absence of production of consignment notes, the impugned order which is an appealable order has been correctly passed imposing tax and penalty on the petitioner.
A two-member bench comprising Justice Ritu Bahriand Justice Amarjot Bhatti observed that the petitioner has an alternate remedy of appeal since non-furnishing of the consignment notes has been made the basis for passing the assessment order. Further viewed that one more opportunity can be given to the petitioner to produce the consignment notes before the Assessing Authority.
The Court set aside the order and the petitioner is being allowed to produce the consignment notes before the authorities concerned. Further, the matter is remanded back to the Assessing Officer-Joint Commissioner, Central GST Commissionerate for passing a fresh order, following the law, after allowing the petitioner to furnish consignment notes.
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