JUDGMENT : Tarlok Singh Chauhan, C.J. 1. The instant civil writ application has been filed for grant of following reliefs: (i) For the issuance of an appropriate writ/order/direction or a writ in the nature of certiorari quashing and setting aside the order dated 17.3.2025 passed in GST MOV-09 under Section 129(3) of the Central Goods and Services Tax Act, 2017 ("the Act"), whereby penalty of Rs. 3,43,075/- has been levied, specifically for the reason that the said order fails to prove any intent to evade on part of the Petitioner and further because all requisite documents for conveyance of the goods were admittedly available with the petitioner. (ii) For the issuance of an appropriate writ/order/direction or a writ in the nature of mandamus directing the Respondents to refund a sum of Rs. 3,43,075/- along with interest to the petitioner as the demand for penalty is completely arbitrary, illegal and unreasonable. 2. The undisputed facts leading to filing of the present writ application is that the goods of the petitioner which were in transit was inspected under the provision of sub-section (3) of section 68 of the Central Goods and Services Tax Act, 2017 and sub section (1) of section 129 of CGST Act, 2017 read with sub section (3) of section 68 of the State/Union Territory Goods and Services Tax Act, 2017 on 09.03.2025 and the following discrepancies were noticed. (a) Loading point of the goods loaded in said vehicle was found to be different as declared in E- Way Bill and as per the statement of the driver and GPS location shared by the transporter/driver resulting violation of Rule 138 of CGST Rules, 2017. (b) The Supplier of the loaded goods i.e. the petitioner had declared 27 additional places of business and to be in primary business of Pet Bottle Scrap. 3. It is the case of the respondent that as per intelligence, the modus operandi of the petitioner was to purchase the pet bottle scrap from local/un-registered persons and store the same at 27 additional places of business and thereafter to supply the pet bottle scrape to different purchaser from the said places of business. In the whole process of its business activities, there was no occasion to avail and utilize Input Tax Credit but the petitioner had been claiming huge input tax credit for payment of GST only to avoid the payment of GST. In the whole process of its business activities, there was no occasion to avail and utilize Input Tax Credit but the petitioner had been claiming huge input tax credit for payment of GST only to avoid the payment of GST. Further, during the course of verification, it was noticed that the said supplier had declared inwards/purchases which appears to be fake or not related in furtherance of its business and only meant for availing irregular Input Tax Credit during the Financial Year 2023-2024 & 2024-2025, which are as under: FINANCIAL YEAR 2023-2024 GSTIN 19ABQPV4628 NIZK TYPE Supplier GSTIN Legal Name Trade Name Registration Status Registered with Taxable value ITC Amount ITC Payment Ratio Remarks 19AALFJ1476E127 JWALAJI DISTRIBUTORS JWALAJ I DISTRIB UTORS Suspended CENTER 14756621 2656191. 78 99.83% Registered in 7204/7214/2523 19BTDPJ7095R2ZN BIKASH JAISWAL R.P.ENT ERPRISE Cancelled CENTER 8037290 1446712. 2 99.96% 7204 19AJTPJ5340A1ZB MANISH JOSHI ADITYA RIBBON S Suspended CENTER 7988458 1437922. 78 99.83% Registered in 7204/7214/2523 19BTDPJ7095R2ZN BIKASH JAISWAL R.P.ENT ERPRISE Cancelled CENTER 8037290 1446712. 2 99.96% 7204 19AJTPJ5340A1ZB MANISH JOSHI ADITYA RIBBON S Suspended CENTER 7988458 1437922. 44 99.31% Telephone/Plastic/Paper/Irion 19CMHPM3940G1ZV SUBHODIP MODAK MODAK ENTERP RISE Cancelled CENTER 3861520 695073.6 100,00% Cancelled 19COOPS7026C1ZL GAUTAM SHARMA GAUTA M ENTERP RISE Cancelled CENTER 2813060 506350.8 99.53% Cancelled 19AAZFA2689J1Z1 A & J CORPORATION A&J CORPOR ATION Active STATE 2540517 457293.0 6 100.00% Cement/Iron 19CJVPM7386M1ZU SUKESH MONDAL MONDA L ENTERP RISE Cancelled CENTER 2389395 430091.1 100.00% Cancelled 19AMGP80820P1Z1 RAVI BHAWSINGKA PARA SARA TEXTIL E Active CENTER 2295555 413199.9 99.69% 7204/7214/7219/7 602 19AVNPH4546G1ZA SHARIFQUE HASSAN SHA TRADER S Active STATE 2279139 410245.0 2 100.00% Footwear/Trunk/B riefcase 19ECRPG9282D1Z1 TANISH GUPTA MURUG AN SALES Cancelled STATE 1988930 358007.4 99.87% Cancelled 19QGYPS5866N1ZF BHAGESH SINGH BHAGIR ATHI TRADER S Suspended CENTER 1433738 258072.8 4 99.87% Suspended 19ABDFP0428M1Z0 PIONEERENTER PRISE PIONEE R ENTERP RISE Suspended CENTER 661760 119116.8 99.80% Suspended 19ATFPK1808C1Z0 VARUN KUMAR JAGANN ATH ENTERP RISE Cancelled STATE 647200 116496 99.70 Back Date cancelled 19AAJCB5836D1ZL BRAHSAM SCRAP SOLUTION PRIVATE LIMITED BRAHSA M SCRAP SOLUTION PRIVATE LIMITED Cancelled CENTER 643840 115891.2 100.00% Cancelled 19CAUPB1618P1Z4 RUKSANA BIBI SK ENTERP RISE Cancelled CENTER 633300 113994 100.00% Cancelled 19IKQPD7200F1Z2 PRASHANT DEOMANI SCOPE INDUST RIES Cancelled STATE 621743 111913.7 4 99.85% Cancelled 19CRIPJ3681D1ZN VISHAL JAISWARA JAISWA RA ENTERP RISE Cancelled CENTER 577920 104025.6 99.89% Cancelled 19FHGPM0557N1ZQ RAJNISH MEHTA RAM TRADER S Cancelled CENTER 561580 101084.4 99.97% Back Date cancelled 19FSTPM0575C1ZB BADAL MALLICK B M TRADER S Cancelled CENTER 559220 100659.6 100.00% Back Date cancelled 19CKIPT2580A1Z1 JATIN TRIPATHI SILICON INDUST RIES Cancelled CENTER 521889 93940.02 99.88% Cancelled 19CKHPT5709C1ZX ANSH THAKUR PRITHVI ENTERP RISES Suspended CENTER 328610 59149.8 99.91% Cancelled 19HIPPP0462P129 BABLU PATIL PATIL ENTERP RISES Cancelled STATE 219240 39463.2 99.97% Cancelled 56360525 10144894 .5 FINANCIAL YEAR GSTIN TYPE GSTIN Legal Name Trade Name Registration Status Registered with Taxable value Tax amount ITC payment Ratio Remarks 19AGIPY5293K1ZE KAILASH YADAV KAILASH TRADING CO ACTIVE CENTER 11899958 2141992.44 99.52% All suppliers cancelled 19AFJFS2504M1ZM STERLITE INDUSTRIES STERLITE INDUSTRIES Cancelled 7918103 1425258.54 99.88% Cancelled 19ERQPGS582J1ZZ PRANAY GUPTA POWER PLUS Cancelled 6340287 1141251.66 99.93% Cancelled 190DQPK6806R1Z5 ANIL KUMAR SKY ENTERPRISE Cancelled STATE 4616980 831056.4 99.92% Back date cancelled 19ABFFP9260K1ZM P C SALES P C SALES Cancelled 4411484 794067.12 0.00% Cancelled 19ESAPG2872L1ZE PRANAY GUPTA SCRAVY SALES Cancelled 4058833 730589.94 99.89% Cancelled 19ACBFM4805G1ZB MADE EASY COMPANY MADE EASY COMPANY Cancelled 3929160 707248.8 99.89% Cancelled 19AAKFI3512K1Z7 INPAT TRADING CO ISPAT TRADING CO Cancelled STATE 3790968 682374.24 99.99% Cancelled/Registered in 84 19AALFJ1476E1Z7 JWALAJI DISTRIBUTORS JWALAJI DISTRIBUTORS Suspended CENTER 3533666 636059.88 98.21% Registered in 7214/2523//7602/7204 19ENSPG7302E1ZU AMBAR GHOSH GHOSH ENTERPRISE Cancelled 2311361 416044.98 99.90% Cancelled 19AAWFN3268M129 NARASIMHA TRADING CO NARASIMHA TRADING CO Cancelled 2283682 411062.76 99.92% Cancelled/7204 19HQMPB7156K127 PARU BALA ZILLION AUTOMOBILES Cancelled STATE 898780 161780.4 99.87% Cancelled 19ABIFR2602Q1ZP R G TRADING CO R G TRADING CO Cancelled STATE 642879 115718.22 99.93% Cancelled 19DDDPN2403M1ZF VIRAAJ NAHATA APPLE VALLEY AUTOMOTIVE Cancelled CENTER 407930 73427.4 99.92% Back Date Cancelled 19AJTPJ5340A1Z8 MANISH JOSHI ADITYA RIBBONS Suspended CENTER 368080 66254.4 98.99% Suspended TOTAL 57412151 1033418.2 4. Further, it was noticed that the petitioner had availed and utilized ITC amounting to Rs. 1.01 Crore in Financial Year 2023-2024 and Rs. 1.03 Crore in Financial Year 2024-2025 which did not appear to be proper and appeared to be fake/suspicious as most of the suppliers of the petitioner was suspended/cancelled and also registered in other items which are not related to the furtherance of business resulting in contravention of section 16 of the CGST Act, which required proper investigation. 5. It was for this precise reason that the goods and the conveyance used for the movement of goods were detained by the respondents and accordingly notice in FORM GST MOV 07 dated 12.03.2025 was issued to the person in charge/driver of the said vehicle. 6. The petitioner replied to the same, vide reply dated 17.03.2025, wherein it is submitted that before dispatch of the said goods, (one) e- Tax Invoice bearing No. 1126 (IRN:-8ada38572fb1f512917c674d3 fed241c74e013c2b47f3480febdfc673ccc7750) dated 08.03.2025 had been generated from the GST Portal and an E-Way Bill was also generated from the portal bearing number-871506739013 dated 08.03.2025 having validity upto 16.03.2025 at 03:40 PM for covering a distance of 1485 KM. The said goods were dispatched through vehicle No. HR-38X-1195 belonging to M/s. Rajasthan Haryana Road lines. The vehicle was intercepted on 09.03.2025 around 02:30 PM by the Assistant Commissioner (Prev.) of CGST&CX ( Hqrs.), Ranchi as there was huge accumulation of Input Tax Credit in the ITC Credit ledger of the petitioner and the goods had been purchased from mostly unregistered persons or from suppliers whose GST Registration Certificate had either been cancelled or had been suspended and the noticee had availed and utilized ITC to the tune of Rs. 1.01 Crore and Rs. 1.03 Crore as mentioned above that on fake invoices during financial year 2023-2024 and 2024-2025. Accordingly, penalty under section 129(1)(a) and 129(1)(b) of the CGST Act, amounting to Rs.3,43,075/- and Rs. 9,52,985/- were imposed for the violation of Rule 138 of the CGST Rules,2017. 7. However, in the reply filed by the petitioner it was averred that in order to invoke the provisions of Section 129(1)(a) or section 129(1)(b) there should be violation of Rule 138 of the CGST Rules, 2017. 9,52,985/- were imposed for the violation of Rule 138 of the CGST Rules,2017. 7. However, in the reply filed by the petitioner it was averred that in order to invoke the provisions of Section 129(1)(a) or section 129(1)(b) there should be violation of Rule 138 of the CGST Rules, 2017. In the instant case there was no violation as the noticee before movement of its goods from its warehouse located at Village-Sakui, Kharagpur, District-Pashim Medinipur, West Bengal had generated the e-Invoice and E-Way Bill from the Common portal and the driver of the said vehicle was carrying with him both the e-Invoice and E-Way Bill along with the consignment Note bearing number:-9201 dated 08.03.2025 issued by the Rajasthan Haryana Roadlines and weighment slip bearing no. 44692 dated 08.03.2025 issued by Maa Kali Weigh Bridge. This is the precise contention raised even in this petition while assailing the order passed by the respondents. 8. We have heard the learned counsel for the petitioner and have gone through the documents placed on record and find that no doubt the petitioner had generated the e-Invoice and E-Way Bill from the common portal but the loading point of the goods located in the said vehicle has been found to be different from the one declared in the E- Way Bill and the same has been corroborated by the statement of the driver as well as the GPS location shared by the transporter/driver. The actual loading point of the said goods has been found to be Rupnarayanpur, West Medinipur, West Bengal as per the GPS location shared by the transporter/driver which is different from the place of dispatch mentioned in E-Way Bill i.e. Village-Sakui, Post:- Matkatpur, Kharagpur, District:-Pashim Medinipur, West Bengal. Further, as per the GPS location, the said vehicle also stayed about six hours on 08.03.2025 at Rupnarayanpur, West Medinipur, West Bengal from 08:46 AM to 14:50 PM which confirms the goods were loaded at this location which is different as per E-Way Bill resulting in violation of Rule 138 of GST Rules, 2017. Not only this, the petitioner did not assail the action of the respondents and paid the penalty amount and got the goods and conveyances released. Such deposit was made without any protest. 9. Not only this, the petitioner did not assail the action of the respondents and paid the penalty amount and got the goods and conveyances released. Such deposit was made without any protest. 9. We are conscious of the fact that the petitioner even by election cannot be treated to have waived his right or acquiescenced to the demand by paying the amount in question, but given the fact that the adjudicating authority was adequately armed with material adverse to the petitioner, we have no doubt in our mind that the instant petition is clearly an afterthought besides being devoid of any merit. 10. Accordingly, for the reasons stated above, we find no merit in this petition and the same is dismissed, in limine.