M/s Torque Pharmaceuticals Pvt. Ltd. Versus State of Up And 2 Others
GST
2018 (5) TMI 75 – ALLAHABAD HIGH COURT – 2018 (12) G. S. T. L. 119 (All.)
ALLAHABAD HIGH COURT – HC
Dated:- 10-4-2018
Writ Tax No. 610 of 2018
GST
Hon'ble Krishna Murari And Hon'ble Ashok Kumar, JJ.
For the Petitioner : Vipin Kumar Kushwaha, Nishant Mishra
For the Respondent : C.S.C.
ORDER
Heard Sri Nishant Mishra, learned counsel for the petitioner and Sri C.B. Tripathi, learned Standing Counsel for the respondents.
The instant writ petition has been filed by the petitioner against the seizure order passed by the respondent no. 3 dated 30.03.2018 and the notice dated 30.03.2018 issued under Section 191(3) of the UPGST Act, 2017. The petitioner is having its registered office in Chandigarh and branch office at Gorakhpur in the State of Uttar Pradesh. The petitioner company is engaged in manufacturing of medicines and mineral water and its manufacturing unit is situated at Derabas
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e stock transfer invoice dated 21.3.2018 and 24.3.2018 and the same were booked after paying the IGST from Derabassi unit situated in Punjab and the goods are brought at transporters office at Chandigarh and thereafter E-Way Bill, prescribed under the CGST Rules, had been downloaded in which the vehicle number as well as other details were duly mentioned for the transportation of the goods from the manufacturing unit up to Chandigarh Transport Nagar. At Chandigarh the goods are loaded in another vehicle being Truck No. HR 46 B-9022 for the transportation from Chandigarh to Gorakhpur.
The contention of the petitioner is that the petitioner has also generated E-Way Bill prescribed under the UPGST Rules for all the three transactions, against the aforesaid three invoices, by mentioning all the relevant details with relation to the transactions in question.
The contention of the petitioner is that since the movement of goods from Baddi to Gorakhpur and also from Derabassi to Gorakhpur, w
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ound for seizing the goods and vehicle is taken by the respondent no. 3 that the E-Way Bills -01 relating to the petitioner, the vehicle numbers are hand written whereas E-Way Bill -01 was not used in respect of other goods which is allegedly not related to the petitioner.
A show cause notice was also issued under Section 129(3) of the Act by which the respondent no. 3 has directed the petitioner and owner of the other goods to appear and file their explanation by 04.04.2018 and has indicated in the said notice that as to why there is a difference of IGST in two different invoices.
The petitioner appeared and has filed reply, explaining the reasons for both ground namely as to why the vehicle numbers are hand written as well as with regard to objection of other item it is clearly stated that the petitioner is not at all related with the goods nor the same belongs to the petitioner.
The respondent no. 3 has not accepted the reply as such has insisted for bank guarantee for release of
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garh and therefore the goods were firstly unloaded from the vehicles at Chandighar and were loaded in another vehicle at Chandigarh for their onwards journey.
In the said background the E-Way Bill which has been issued initiatlly when the goods/vehicle started its journey from Himanchal Pradesh/Punjab by mentioning the vehicle number in the E-Way Bill but after reloading in another vehicle at Chandigarh since the official portal was not permitting to mention the details of two transport vehicles, the registration number of the second transport vehicle has been mentioned by hand.
We find no irregularity at the hands of the petitioner or the transport company and in such peculiar circumstances the petitioner has no option but to mention the details of the subsequent vehicle by hand. We further noticed that the tax has been charged while issuing the stock transfer invoices at the prescribed rate, however, if there is any short fall of the tax, it would be open to the concern GST Authori
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