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2020 (9) TMI 883 - HC - GSTDetention of Consignment of watches - detention on the ground that the consignment not accompanied by a valid e-way bill - HELD THAT - There are force in the contention of the learned counsel for the petitioner that inasmuch as the effective value of the goods that was transported was only ₹ 8.99 as evident from Ext.P4 invoice, and the provisions of the Act and Rules mandate that an e-way bill is required only for consignments whose value exceeds ₹ 50,000/-, the detention at the instance of the respondent cannot be said to be justified. The respondent is directed to forthwith release the goods and the vehicle to the petitioner on the petitioner producing a copy of this judgment before the said authorities - petition allowed.
Issues:
Detention of consignment due to lack of e-way bill for a discounted value of goods under ?50,000. Analysis: The petitioner challenged the detention notice issued for a consignment of watches supplied at a discounted rate of ?8.99, with an actual value of ?4,49,550, accompanied by a tax invoice showing IGST paid at 18%. The detention was based on the absence of a valid e-way bill, despite a valid invoice. The petitioner argued that since the effective value of goods transported was only ?8.99, below the ?50,000 threshold requiring an e-way bill, the detention was unjustified. The Court considered the provisions of the Act and Rules, noting that an e-way bill is necessary only for consignments exceeding ?50,000. Upon review of the case and submissions, the Court agreed with the petitioner's contention. The judgment quashed the detention order, directing the immediate release of the goods and the vehicle to the petitioner upon presenting a copy of the judgment. The Government Pleader was instructed to inform the respondent accordingly for prompt action. This judgment clarifies the legal requirement of an e-way bill for consignments based on their value, emphasizing compliance with the prescribed threshold. It highlights the importance of adhering to statutory provisions and ensures that detentions are lawful and justified under the relevant laws. The decision safeguards the rights of the petitioner and upholds procedural fairness in matters concerning the transportation of goods under the GST regime.
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