Vsl Alloys (INDIA) PVT. LTD. vs. State Of U.P. And Another
Held
The Court held that the non-filling of Part B of the e-way bill was not a ground for seizure, especially when the goods were being transported to a transporter within 50 km. The Court found no intention to evade tax and that all other documents were in order.
Facts
The petitioner's goods were intercepted during intra-state transportation because Part B of the e-way bill, which includes the vehicle number, was not filled. The petitioner argued that this was not required as the goods were being transported to a transporter for further movement to the final destination, and the distance was within 50 km.
Key Issues
Whether the non-completion of Part B of the e-way bill for intra-state transportation to a transporter invalidates the e-way bill and justifies seizure of goods. Whether the third proviso to Rule 138(3) of the CGST Rules, 2017, exempts the requirement of filling Part B in such scenarios.
Sections Cited
Section 129
AI-generated summary — verify with the full judgment below
A.F.R. Court No. - 32 Case :- WRIT TAX No. - 637 of 2018 Petitioner :- VSL Alloys (India) Pvt. Ltd. Respondent :- State Of U.P. And Another Counsel for Petitioner :- Amit Mahajan Counsel for Respondent :- C.S.C. Hon'ble Krishna Murari,J. Hon'ble Ashok Kumar,J. (Per: Hon'ble Ashok Kumar, J.)
We have heard the learned counsel for the petitioner and Sri C.B. Tripathi, learned Special Counsel for the State.
Brief facts of the case are that the petitioner is a private limited company and is engaged in manufacture and supply as well as export of industrial SS Tube, fittings and pipe fittings etc. The petitioner is registered under the provision of GST. The petitioner's office is situated at Industrial Area Sahibabad, District Ghaziabad. An order has been received by the petitioner from one M/s Kansara Laljibhai Mohanlal, 7, Parsana Society, R.K. Watch Stree, 50 Feet Road, Rajkot, Gujarat for supply of 4942 kg of stainless steel welded pipes against the tax invoice dated 07.04.2018. The goods were being sold to the consignee situates at Rajkot for a sum of Rs.5,43,631/-. The petitioner has charged the IGST @ 18% on the aforesaid amount. The aforesaid goods were booked thro
The judgment continues below.
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