2018 (5) TMI 367 – ALLAHABAD HIGH COURT – 2018 (14) G. S. T. L. 177 (All.) – Seizure of goods – penalty u/s 129(1) and 129(3) of GST Act – GST e-way bill-01 – petitioner claim is that the distance was much below within the prescribed limit of 50 km in between the consignors place of business and transport company from where the goods were required to be reloaded in different transport vehicles for their onward journey and so they are not required to furnish the details of conveyance in 'Part B' of GST e-way bill-01.
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Held that: – since the consignor and consignee both are registered dealers as well as the present petitioner who is a transport company, there is no basis or reason not to accept the contention of the learned counsel for the petitioner and further once the Government itself has clarified the situation by allowing the transporter/dealer to fill up 'Part B' of the e-way bill when the goods are reloaded in a vehicle which is meant for delivery to the consignee, there re
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any is also declared in the State of U.P. which situates at Plot No.68, Ecotech-12, Greater Noida, U.P. The said Branch has been leased out to the petitioner by one M/s Paras Agro Tech Pvt. Ltd., New Delhi for the purpose of loading and unloading of goods which are brought from the Delhi for transportation and re-loading in different vehicles to be booked for transportation of goods outside Delhi. One M/s Paharpur 3P, Sahibabad, Ghaziabad, the consignor has dispatched Flexible Laminates, which are covered by invoices dated 15.04.2018, for the supply to the consignee M/s Bayer Bioscience Pvt. Ltd., Medak, Telangana, who is also a registered dealer. Apart from the aforesaid item, the said consignor M/s Paharpur 3P has also dispatched Flexible Laminates which too are covered against the tax invoice dated 15.04.2018 to be supplied to the consignee M/s Saife Vetmed Pvt. Ltd. Dehradun, Uttrakhand which is also a registered firm. For the dispatch of the aforesaid two consignments namely for T
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ed the notification no.12 of 2018 dated 07.03.2018 by which amended e-way bill Rules was enforced. In exercise of powers under Section 164 of UPGST Act, U.P. Goods and Service (Fourteenth Amendment), Rules 2018 was framed vide notification no.487 dated 26.03.2019. Clause three of the Fourteen Amendment Rules of Rule 138 was amended paving way for national e-way bill. The Amended Rule 138 of GST Rules provides that before dispatching of goods for outward supply from the premises of the consignor, it was incumbent to download national e-way bill, which according to the counsel, the petitioner has downloaded two national e-way bills, one for Telangana and another for Deharadun. He has further submitted that the consignor has duly filled the part of the aforesaid national e-way bill which contains the details of consignor as well as consignee and further the details and description of goods to be supplied. 'Part B' which pertains to details of truck/vehicle number was left blank to
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not filled and since the movement of goods is from inside the State of U.P. to outside the State of U.P., as such, it is incumbent upon the petitioner to carry out and to scrutiny the documents namely 'Part B' of e-way bill. According to the respondent no.4, since the details of the vehicle are not found in 'Part B' of the e-way bill, therefore, the petitioner has committed an illegality and accordingly he has passed the seizure order dated 16.04.2018 by which the petitioner was directed to pay the proposed tax at the rate of 18% of the value of goods to the tune of ₹ 1,54,792/-. The respondent no.4 has also issued a notice under Section 129(3) of the Act determining therein both the tax liability as well as penalty and directed the petitioner to deposit the such tax and penalty by way of bank guarantee for release of seized goods as well as the truck. According to the learned counsel for the petitioner, the notification no.12 of 2018 dated 07.03.2018 issued by CG
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ment has supported the order of seizure passed by respondent no.4 and consequential penalty proceedings. We have heard the learned counsel for the respective parties and we find substances in the argument of the counsel for the petitioner. In support of his contention, learned counsel for the petitioner has placed before us a Press Information Bureau, Government of India, Ministry of Finance, clarification with respect of e-way bill system dated 31st March, 2018. This clarification clearly provides the procedure with regard to the inter-state movement of goods across the country as e-way bill system has been introduced with effect from 1st April, 2018. For perusal, the said clarification is placed hereinbelow; Press Information Bureau Government of India Ministry of Finance 31-March-2018 18: 30 IST Clarification with respect to the E-way Bill System. The e-way Bill System for Inter-State movement of goods across the country is being introduced from 01st April, 2018. Few clarifications
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r B will be able to update the details of PART B of FORMGST EWB-01. Transporter B will fill the details of his vehicle and move the goods from City Y to City Z. 2. Situation : – Consider a situation where a Consignor hands over his goods for transportation on Friday to transporter. But, the assigned transporter starts the movement of goods on Monday. How would the validity of e-way bill be calculated in such situations? Clarification: -It is clarified that the validity period of e-way bill starts only after the details in PART B of FORMGST EWB-01 are updated by the transporter for the first time. In the given situation, Consignor can fill the details in PART A of FORMGST EWB-01 on Friday and handover his goods to the transporter. When the transporter is ready to move the goods, he can fill the PART B of FORMGST EWB-01 i.e. the assigned transporter can fill the details in PART B of FORMGST EWB-01 on Monday and the validity period of the e-way bill will start from Monday. The aforesaid c
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vehicle when admittedly the details are not known or available to the consignor or the Driver. We have also seen other objections of the authority and we find that there is no reason to disbelieve the contention of the petitioner which has been furnished at the time of inspection of the vehicle before the respondent no.4. In view of the aforesaid facts, since the consignor and consignee both are registered dealers as well as the present petitioner who is a transport company, there is no basis or reason not to accept the contention of the learned counsel for the petitioner and further once the Government itself has clarified the situation by allowing the transporter/dealer to fill up 'Part B' of the e-way bill when the goods are reloaded in a vehicle which is meant for delivery to the consignee, there remain no reasons to seized the goods and the vehicle. In view of the aforesaid facts and circumstances of the present case, we set aside the order of seizure dated 16.04.2018 pass
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