Rivigo Services Pvt. Ltd. Versus State of U.P. And 3 Others
GST
2018 (5) TMI 367 – ALLAHABAD HIGH COURT – 2018 (14) G. S. T. L. 177 (All.)
ALLAHABAD HIGH COURT – HC
Dated:- 24-4-2018
Writ Tax No. 689 of 2018
GST
Hon'ble Krishna Murari And Hon'ble Ashok Kumar , JJ.
For the Petitioner : Suyash Agarwal
For the Respondent : A.S.G.I.,C.S.C.
ORDER
( Per: Hon'ble Ashok Kumar, J. )
We have heard learned counsel for the petitioner and Sri Avinash Chandra Tripathi, learned Standing Counsel for the State.
The instant writ petition has been filed by the petitioner challenging the seizure order dated 16.04.2018 and the consequential penalty notice dated 16.04.2018 passed/issued under Section 129(1) and 129(3) of the Act respectively.
Brief facts of the case are that the petitioner is a registered company having its registered office at Gurugram, Haryana. The petitioner company is also registered under the GST Act, 2017 and is carrying on business of transpor
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gistered firm. For the dispatch of the aforesaid two consignments namely for Telangana and for Deharadun, the consignor of Ghaziabad has booked the goods to be delivered both at Telangana as well as Deharadun against the Goods Receipt (GR) which has been prepared on 15.04.2018. The aforesaid consignment was loaded in Truck No. U.P.-14FT- 0643 from the premises of the consignor in small vehicle and the same are brought for transshipment Branch which is situate at Grater Noida, U.P. and the goods were reloaded in two different trucks for transportation for Telangana and Deharadun. The distance between the business place of consignor and the Grater Noida Branch of Transporter is approximately 25-30 KM.
Learned counsel for the petitioner has placed the notification No.12 of 2018 dated 07.03.2018. By this notification, the Central Government has amended CGST Rules, 2017 by CGST (second amendment) Rules, 2018, by which new Rule 138 was substituted.
By another notification no.15 of 2018 iss
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39;Part B' which pertains to details of truck/vehicle number was left blank to be filled by the transporter (in the present case the petitioner) when the goods will be reloaded in respective trucks at transshipment branch at Grater Noida for further journey upto Telangana and Deharadun respectively.
The counsel for the petitioner has submitted that on 15.04.2018 at late evening, that too after opening of no entry when the goods related to Telangana and Deharadun are loaded in Truck No. U.P.14-FT-0643 at the premises of the consignor for journey from Sahibabad, District Ghaziabad for the transshipment branch of the transport company situates at Greater Noida, and from where the aforesaid goods were required to be reloaded in respective vehicles for their individual destination, the respondent no.4 namely Assistant Commissioner, Sales Tax, Mobile Squad, Unit-III, Ghaziabad has intercepted the vehicle at 11.35 P.M. on 15.04.2018 and has issued the detention notice in the name of the
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for the petitioner, the notification no.12 of 2018 dated 07.03.2018 issued by CGST as well as the notification no. 487 dated 26.03.2018 issued under the UPGST Act, it is apparent that both the aforesaid notification are pari-materia and third proviso of Sub-Rule 3 of Rule 138 provides that where goods are transported for a distance upto 50 Km within the State from place of business of consignor to place of transporter for further transportation, the transporter may not furnish the details of conveyance in 'Part B' of GST e-way bill-01.
According to the learned counsel for the petitioner, 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. He has further submitted that since the department itself has issued the notification, therefore, the entire seizure proceeding is wholly illegal as also co
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of goods across the country is being introduced from 01st April, 2018. Few clarifications regarding the new e-way bill system are as follows:
1. Situation:- Consider a situation where a consignor is required to move goods from City X to City Z. He appoints Transporter A for movement of his goods. Transporter A moves the goods from City X to City Y. For completing the movement of goods i.e. from City Y to City Z, Transporter A now hands over the goods to Transporter B. Thereafter, the goods are moved to the destination i.e. from City Y to City Z by Transporter B. How would the e-way bill be generated in such situations?
Clarification:- It is clarified that in such a scenario, only one e-way bill would be required. PART A of FORMGST EWB-01 can be filled by the consignor and then the e-way bill will be assigned by the consignor to Transporter A. Transporter A will fill the vehicle details, etc. in PART B of FORMGST EWB-01 and will move the goods from City X to City Y.
On reaching City
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WB-01 on Monday and the validity period of the e-way bill will start from Monday.
The aforesaid clarification issued by the Government of India, Ministry of Finance stipulates the functioning of use of e-way bill system. In this clarification, it is clearly provided that on reaching city Y, transporter A will assign the said e-way bill to the transporter B. Thereafter the transporter B will be able to update the details of 'Part-B' of Form GST e-way bill-01 and transporter B will fill details of his vehicle and will move the goods thereafter.
In the instant case, there is no dispute with regard to downloading of e-way bill, which was downloaded on 15.04.2018. The vehicle proceeded from consignors place of business to the transporter's godown and from there the goods were supposed to reload in other vehicles and then to proceed to its ultimate destination namely Telangana and Deharadun. Until and unless the goods/vehicle reached at the place of transport company from where
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