BEFORE HON’BLE JOINT COMMISSIONER

(APPEALS) : STATE GOODS AND SERVICE TAX :

PANCHUKLA (HARYANA)
Index
1. Copy of Appeal ( Page No…. to Page No…….)
2.Copy of Order No. ETO.(Enf.) 10 Date 13.09.2018.2018.
( 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 & Tax invoice. ( Page No…. to
Page No…….)
4.The evidence of tax payment challan No
RBIS18070800093059 dated 13.07.2018 of Rs. 7,27,976/-
( 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 LYKOS INDIA PRIVATE LIMITED,

Signature of appellant
 BEFORE HON’BLE JOINT COMMISSIONER
(APPEALS) : STATE GOODS AND SERVICE TAX :
PANCHUKLA (HARYANA)

Form GST APL - 01

Appeal to Appellate Authority

1. GSTIN/ Temporary ID/UIN 08AACCL6124H1ZM

2. Legal Name of the Appellant – (1) M/s LYKOS INDIA

PRIVATE, F-279,A,RIICO INDUSTRIAL,AREA
CHOPANKI,BHIWADI,DISTT-ALWAR (RAJASTHAN).

3. Trade name, if any –

4.(1) Address of Appellant :- (1) M/s LYKOS INDIA PRIVATE,

F-279,A,RIICO INDUSTRIAL,AREA
CHOPANKI,BHIWADI,DISTT-ALWAR (RAJASTHAN).

5. Order no. ETO.(Enf.) 10 Date 13.09.2018.2018.

6. Designation and address of the officer passing the order

appealed against – Mr. Pushpendra, State Tax AETO (SGST)
(Enf.), (SGST) State Tax officer, Narnaul,(Haryana)

7. Date of communication of the order appealed against -

29.10.2018
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

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-

Conveyance No PB13BB-5803 is mismatch as per E-Way Bill No
751019165611 dated 11.07.2018 as the goods in movement were
intercepted by the undersigned in conveyance No PB13B-8503.

(iii) Period of dispute- July 2018

(iv) Amount under dispute:

Description Central State/ UT Integrated Cess

Tax Tax Tax
a) Tax Rs
3,63,988/-
b) Interest
c) Penalty Rs
3,63,988/-
d) Fees
e) Other
charges

(v) Market value of seized goods – 20,22,158/-

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

11. Statement of facts:-

The Appellant M/s LYKOS INDIA PRIVATE, F-279,A,RIICO

INDUSTRIAL,AREA CHOPANKI,BHIWADI,DISTT-ALWAR
(RAJASTHAN) bearing GSTN No. 08AACCL6124H1ZM
which was domestic clearance form Bhiwadi & was transporting
goods from Bhiwadi to Ludhiana vide vehicle number No
PB13B-8503 on 13.07.2018 at 9.36 pm Near Kulana, Distt- Jhajjar
(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. AETO.(Enf.) 10 Date 13.07.2018.

(hereinafter referred to as the “Impugned Order”), the IGST of Rs.
3,63,988/-and penalty of Rs. 3,63,988/- 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. 7,27,976/- including Tax & Equal penalty vide Challan No
RBIS18070800093059 dated 13.07.2018 of Rs. 7,27,976/-
( Challan Copy Enclosed) and the Appellant’s goods along with
the vehicle carrying the goods were released. But A.E.T.O Mr.
Pushpendra, State Tax AETO (SGST) (Enf.), (SGST) State Tax
officer, Narnaul,(Haryana) has not issued us MOV-09 till date. We
have already written a letter on dated 13.12.2018 vide speed post
No FRO30660418TH dated 13.12.2018. Without issuing the
MOV-09 GST appeal cannot file of properly form. We have again
written letter to deptt. on dated 01.08.2019 for demanding the
original Copy of MOV-9 & also certified that order from the
department side. MOV-9 has been received by the department on
dated 01.08.2019 & same order has been certified by the officer on
same day. Copy of MOV-9 enclosed for your information. The
Party has been deposited tax & penalty in the Name of M/s
LYKOS INDIA PRIVATE, F-279,A,RIICO INDUSTRIAL,AREA
CHOPANKI,BHIWADI,DISTT-ALWAR (RAJASTHAN) vide its
GSTN No. 08AACCL6124H1ZM

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

copy of the E-way Bill generated - E-Way Bill No 751019165611
dated 11.07.2018 and copy of the Tax Invoice No (GST tax
invoice No.) L1819-081M001034 dated 11.07.2018 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 Bhiwadi to
Ludhiana, Haryana, IGST of Rs. 3,63,988/- has been already been
paid under Tax Invoice (GST invoice). The IGST of Rs. 3,63,988/-
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 Tax Invoice No L1819-081M001034 Dated 11.07.2018
(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. 3,63,988/- may be refunded to the Appellant;

of Goods owner.

b. The order no. AETO.(Enf.) 10 Date 13.07.2018 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/ 3,63,98
deman Cess 8/-
d b) Rs.
create Intere 7,27,97
d (A) st 6/-
c) Rs.
Penal 3,63,98
ty 8/-
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/ Rs
Admitte Cess 3,63,988/-
d
amount
Interes
t
Penalt Rs.3,63,988/
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

. ion paya throu it Centr Stat Integrated CE
N ble gh Ent al tax e/ tax SS
o. Cash/ ry UT
Credi No. tax
t
Ledg
er
1 2 3 4 5 6 7 8 9
1. Integrat Cash Rs.3,63,9
ed tax ledge 88/-
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.3,
63,9
88/-
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 …………….., Director M/s LYKOS INDIA PRIVATE, F-

279,A,RIICO INDUSTRIAL,AREA
CHOPANKI,BHIWADI,DISTT-ALWAR (RAJASTHAN) 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: Bhiwadi
Date:
Signature
Name of the
Applicant:
 BEFORE HON’BLE JOINT COMMISSIONER
(APPEALS) : STATE GOODS AND SERVICE TAX :
ROHTAK (HARYANA)
M/s LYKOS INDIA PRIVATE, F-279,A,RIICO INDUSTRIAL,AREA
CHOPANKI,BHIWADI,DISTT-ALWAR (RAJASTHAN), KNOW ALL to whom
these present shall come that We M/s LYKOS INDIA PRIVATE, F-279,A,RIICO
INDUSTRIAL,AREA CHOPANKI,BHIWADI,DISTT-ALWAR (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 13th day of December 2018

Accepted subject to the terms of the fees

Advocate Client
BEFORE HON’BLE JOINT COMMISSIONER
(APPEALS) : STATE GOODS AND SERVICE TAX :
PANCHUKLA (HARYANA)
Index
1. Copy of Appeal ( Page No…. to Page No…….)
2.Copy of Order No. ETO.(Enf.) 10 Date 13.09.2018.2018.
( 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 & Tax invoice. ( Page No…. to
Page No…….)
4.The evidence of tax payment challan No
RBIS18070800093059 dated 13.07.2018 of Rs. 7,27,976/-
( 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 LYKOS INDIA PRIVATE LIMITED,

Signature of appellant
 
BEFORE HON’BLE ADDITIONAL COMMISSIONER
(APPEALS) : STATE GOODS AND SERVICE TAX :
PANCHUKLA (HARYANA)
Written Submission

1. GSTIN/ Temporary ID/UIN 08AACCL6124H1ZM

2. Legal Name of the Appellant – (1) M/s LYKOS INDIA

PRIVATE, F-279,A,RIICO INDUSTRIAL,AREA
CHOPANKI,BHIWADI,DISTT-ALWAR (RAJASTHAN).

3. Trade name, if any –

4.(1) Address of Appellant :- (1) M/s LYKOS INDIA PRIVATE,

F-279,A,RIICO INDUSTRIAL,AREA
CHOPANKI,BHIWADI,DISTT-ALWAR (RAJASTHAN).

5. Order no. ETO.(Enf.) 10 Date 13.09.2018.2018.

6. Designation and address of the officer passing the order

appealed against – Mr. Pushpendra, State Tax AETO (SGST)
(Enf.), (SGST) State Tax officer, Narnaul,(Haryana)
7. Date of communication of the order appealed against -
29.10.2018
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

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-

Conveyance No PB13BB-5803 is mismatch as per E-Way Bill No
751019165611 dated 11.07.2018 as the goods in movement were
intercepted by the undersigned in conveyance No PB13B-8503.

(iii) Period of dispute- July 2018

(iv) Amount under dispute:

Description Central State/ UT Integrated Cess

Tax Tax Tax
a) Tax Rs
3,63,988/-
b) Interest
c) Penalty Rs
3,63,988/-
d) Fees
e) Other
charges

(v) Market value of seized goods – 20,22,158/-

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

11. Statement of facts:-

The Appellant M/s LYKOS INDIA PRIVATE, F-279,A,RIICO

INDUSTRIAL,AREA CHOPANKI,BHIWADI,DISTT-ALWAR
(RAJASTHAN) bearing GSTN No. 08AACCL6124H1ZM
which was domestic clearance form Bhiwadi & was transporting
goods from Bhiwadi to Ludhiana vide vehicle number No
PB13B-8503 on 13.07.2018 at 9.36 pm Near Kulana, Distt- Jhajjar
(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. AETO.(Enf.) 10 Date 13.07.2018.

(hereinafter referred to as the “Impugned Order”), the IGST of Rs.
3,63,988/-and penalty of Rs. 3,63,988/- 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. 7,27,976/- including Tax & Equal penalty vide Challan No
RBIS18070800093059 dated 13.07.2018 of Rs. 7,27,976/-
( Challan Copy Enclosed) and the Appellant’s goods along with
the vehicle carrying the goods were released. But A.E.T.O Mr.
Pushpendra, State Tax AETO (SGST) (Enf.), (SGST) State Tax
officer, Narnaul,(Haryana) has not issued us MOV-09 till date. We
have already written a letter on dated 13.12.2018 vide speed post
No FRO30660418TH dated 13.12.2018. Without issuing the
MOV-09 GST appeal cannot file of properly form. We have again
written letter to deptt. on dated 01.08.2019 for demanding the
original Copy of MOV-9 & also certified that order from the
department side. MOV-9 has been received by the department on
dated 01.08.2019 & same order has been certified by the officer on
same day. Copy of MOV-9 enclosed for your information. The
Party has been deposited tax & penalty in the Name of M/s
LYKOS INDIA PRIVATE, F-279,A,RIICO INDUSTRIAL,AREA
CHOPANKI,BHIWADI,DISTT-ALWAR (RAJASTHAN) vide its
GSTN No. 08AACCL6124H1ZM

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

copy of the E-way Bill generated - E-Way Bill No 751019165611
dated 11.07.2018 and copy of the Tax Invoice No (GST tax
invoice No.) L1819-081M001034 dated 11.07.2018 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 Bhiwadi to

Ludhiana, Haryana, IGST of Rs. 3,63,988/- has been already been
paid under Tax Invoice (GST invoice). The IGST of Rs. 3,63,988/-
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 Tax Invoice No L1819-081M001034 Dated 11.07.2018
(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. 3,63,988/- may be refunded to the Appellant;

of Goods owner.

b. The order no. AETO.(Enf.) 10 Date 13.07.2018 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/ 3,63,98
deman Cess 8/-
d b) Rs.
create Intere 7,27,97
d (A) st 6/-
c) Rs.
Penal 3,63,98
ty 8/-
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/ Rs
Admitte Cess 3,63,988/-
d
amount
Interes
t
Penalt Rs.3,63,988/
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

. ion paya throu it Centr Stat Integrated CE
N ble gh Ent al tax e/ tax SS
o. Cash/ ry UT
Credi No. tax
 t
Ledg
er
1 2 3 4 5 6 7 8 9
1. Integrat Cash Rs.3,63,9
ed tax ledge 88/-
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.3,
63,9
88/-
3. Late fee
4. Others
(specify
)

Place: Bhiwadi
Date: Signature
Advocate
 Name of the
Advocate: