BEFORE HON’BLE ADDITIONAL COMMISSIONER (APPEALS) :

STATE GOODS AND SERVICE TAX : NOIDA (U.P)

INDEX
S No. Particulars Page No.
1. Copy of Appeal
2. Copy of Order No. NOIDA/19-

20NOI001246/MOV-09/1920100983101216 Dated

04.10.2019
3. The evidence of tax payment challan No CIN:

HDFC19100800011839 dated 03.10.2019 of Rs.

1,02,930/-
4. 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

5. Copy of Circular Number 64/38/2018-GST Dated

14.09.2019.
6. Vakaltnama

For M/s Goenka Brothers,

Signature of appellant

BEFORE HON’BLE ADDITIONAL COMMISSIONER (APPEALS) :

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

1. GSTIN/ Temporary ID/UIN 08AAECV2035K1Z9

2. Legal Name of the Appellant –M/s VEEBA FOOD SERVICES

PRIVATE LIMITED, Plot No SP-17, RIICO Industrial Area,
Neemrana, Distt. Alwar ( Rajasthan) 301705.

3. Trade name, if any –

4.(1) Address of Appellant :- M/s VEEBA FOOD SERVICES

PRIVATE LIMITED, Plot No SP-17, RIICO Industrial Area,
Neemrana, Distt. Alwar ( Rajasthan) 301705.

5. Order No. NOIDA/19-20NOI001246/MOV-

09/1920100983101216 Dated 04.10.2019.

6. Designation and address of the officer passing the order

appealed against – Mr. Prabhakar Nath Mishra, A.C ( Mobile
Squad) – 5, G.B.Nagar, (U.P)

7. Date of communication of the order appealed against -

05.10.2019
8. Name of the authorised representative – G.G.Gupta, Advocate,
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 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 Strawberry Fruit filling, Chocolate Filling,
Tojito Syrup & Makhani Gravy of food item through Conveyance
No HR47D9112 is mismatch of place of delivery from tendered E-
Way Bill No 741095471318 dated 30.09.2019 as the goods in
movement were intercepted by the undersigned in conveyance No
HR47D9112.

(iii) Period of dispute- OCTEMBER 2019

(iv) Amount under dispute:

Description Central Tax State/ UT Cess

Tax Integrate
d Tax
a) Tax - - Rs.51,465/-
b) Interest
c) Penalty - - Rs.51,465/-
d) Fees
e) Other
charges

(v) Market value of seized goods – 3,55,417/-

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

11. Statement of facts:-

The Appellant M/s VEEBA FOOD SERVICES PRIVATE

LIMITED, Plot No SP-17, RIICO Industrial Area, Neemrana,
Distt. Alwar ( Rajasthan) 301705 bearing GSTN No.
08AAECV2035K1Z9 which was domestic clearance of Strawberry
Fruit filling, Chocolate Filling, Tojito Syrup & Makhani Gravy of
food item was transporting goods from SP-17, RIICO Industrial
Area, Neemrana-301705, Distt- Alwar ( Rajasthan) vide vehicle
number No HR47D9112 on 02.10.2019 at 19.02.pm SIRSA
Greater 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. 19-20NOI001246/MOV-

09/1920100983101216 Dated 04.10.2019. (hereinafter referred to
as the “Impugned Order”), the IGST of Rs. 51,465/-, and penalty
of IGST of Rs. 51,465/- were 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.1,02,930/- including Tax & Equal penalty vide Challan No
HDFC19100800011839 dated 03.10.2019 of Rs. 102930/-
( Challan Copy Enclosed) and the Appellant’s goods along with
the vehicle carrying the goods were released. Mr. Prabhakar Nath
Mishra, A.C ( Mobile Squad) – 5, G.B.Nagar, (U.P) has issued the
release order. The Party has been deposited tax & penalty in the
Name of M/s VEEBA FOOD SERVICES PRIVATE LIMITED,
Plot No SP-17, RIICO Industrial Area, Neemrana, Distt. Alwar
( Rajasthan) 301705 bearing GSTN No. 08AAECV2035K1Z9

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

copy of the E-way Bill generated - E-Way Bill No 741095471318
dated 30.09.2019 and copy of the Tax Invoice No (GST tax
invoice No.)U1-19-20/2204 dated 30.09.2019 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 M/s VEEBA

FOOD SERVICES PRIVATE LIMITED, SP-17, RIICO Industrial
Area, Neemrana, Distt. Alwar ( Rajasthan) 301705 to M/s Jubilant
Food work Ltd (Dunkin-Greater Noida) Plot No B-5,ECO Tech-1,
Extension-I,Greater Noida, Gautam Budha Nagar, Greater Noida-
201306, U.P, IGST of Rs. 51,465/- has been already been paid
under Tax Invoice (GST invoice) & same amount of the IGST of
Rs. 51,465/- has been paid again at the time of sized the vehicle by
the Appellant . At the time of preparing the E-way bill the
applicant has mention the details of party in E-way Bill M/s
Jubilant Food work Ltd Plot No 1A,Sector 16A. Noida U.P
bearing GSTN No 09AABCD1821C1Z9. This address of supplier
is principal place of Business & additional place of business are
M/s Jubilant Food work Ltd (Dunkin-Greater Noida) Plot No B-
5,ECO Tech-1, Extension-I, Greater Noida, Gautam Budha Nagar,
Greater Noida-201306, U.P, in same GSTN No. No tax evasion are
applicable on same GSTN No. Copy of GST registration
Certificate is enclosed ( GST REG-06) 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 741095471318 dated 30.09.2019 and Tax Invoice No U1-
19-20/2204 dated 30.09.2019 (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.51465/ of IGST may be refunded to the
Appellant; of Goods owner.

b. The order Order No. 19-20NOI001246/MOV-

09/1920100983101216 Dated 04.10.2019. 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 Integrate Ce Total

ars of al e/ d Tax ss amount
demand Tax UT
/ refund Tax
Amou a) - - Rs.51,46 Rs.
nt of Tax/ 5/- 1,02,93
deman Cess 0/-
d b)
create Intere
d (A) st
c) - - Rs.
Penal 51,465/-
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

Par Centra State Integrated Ces Total

ticulars l tax / UT tax s amount
tax
a) Tax/ - - Rs.51,465 Rs.
Admitte Cess /- 1,02,930/
d -
amount
Interes
t
Penalt - - Rs.51,465
y /-
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. Descript Tax Paid Deb Amount of tax paid

N ion payab throu it Centr Stat Integrate CES
o. le gh Entr al tax e/ d tax S
Cash/ y UT
Credi No. tax
t
Ledg
er
1 2 3 4 5 6 7 8 9
1. Integrate Cash Rs.51,46
d tax ledge 5/-
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.5
1,46
5/-
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, Sh. Chandan Singh, CFO VEEBA FOOD SERVICES PRIVATE

LIMITED, Plot No SP-17, RIICO Industrial Area, Neemrana,
Distt. Alwar ( Rajasthan) 301705 bearing GSTN No.
08AAECV2035K1Z9 hereby solemnly affirm and declare that the
information given here in above is true and correct to the best of
my knowledge and belief and nothing has been concealed there
from.

Place: Neemrana
Date:05.11.2019
Signature
Name of the
Applicant:
BEFORE HON’BLE ADDITIONAL COMMISSIONER (APPEALS) :
STATE GOODS AND SERVICE TAX : NOIDA (U.P)
I, Sh. Chandan Singh, CFO VEEBA FOOD SERVICES PRIVATE
LIMITED, Plot No SP-17, RIICO Industrial Area, Neemrana,
Distt. Alwar ( Rajasthan) 301705, KNOW ALL to whom these
present shall come that We I, Sh. Chandan Singh, CFO VEEBA
FOOD SERVICES PRIVATE LIMITED, Plot No SP-17, RIICO
Industrial Area, Neemrana, Distt. Alwar ( Rajasthan) 301705
G.G.Gupta , Advocate, 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 November 2019

Accepted subject to the terms of the fees

Advocate Client