2018 (5) TMI 75 – ALLAHABAD HIGH COURT – 2018 (12) G. S. T. L. 119 (All.) – Seizure of goods with vehicle – stock transfer – sole ground 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 – Held that: – 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 – the tax has been charged while issuing the stock transfer invoices at the prescribed rate – respondent are directed to release the goods with vehicle – petition allowed. – Writ Tax No. 610 of 2018 Dated:- 10-4-2018 – 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 He
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or the petitioner is that on account of activities of Transport Union, the transportation of goods with a vehicle provided by the transport union of Himanchal Pradesh is permitted to transport the goods from Himanchal Pradesh to Chandigarh and thereafter from Chandigarh to its onward journey another vehicle is required to be booked. In the aforesaid background the goods booked and transported from Himanchal Pradesh under the stock transfer invoices were being transported from Chandigarh to Gorakhpur through another vehicle no. HR 46 B-9022. Similarly another stock was transfered against the 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 ma
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ed by the petitioner nor there was any error at the hands of the petitioner, however while crossing the District Mainpuri the respondent no. 3 intercepted the vehicle on the ground that in three E-Way Bills -01 relating to the petitioner, vehicle numbers are hand written whereas E-Way Bill-01 was not used in respect of other goods, which do not belongs to the petitioner. Though the petitioner has placed all the relevant documents as also the explanation but the respondent no. 3 without considering the same has passed a seizure order for seizing the goods as well as vehicle. The sole ground 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 owne
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ng and all the transport vehicles are governed by their dictation. One of the main object of the said transport unions is that they do not allow the outside transport vehicles to be plied without their consent and further that the movement of their vehicles (which are attached with the said transport union) are only permitted to ply with their consent and on perticular routes. In the present case, prima facie, it appears that on account of resistence by the transport unions the vehicles belonging to the State of Himanchal Pradesh were not permitted to transport the goods beyond Chandigarh 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 si
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