2020 (11) TMI 920 - HC - GST

Detention of goods alongwith vehicle - reason for detention is mis-match in the value of the goods transported, as shown in the e-way bill and job work invoice that accompanied the transportation of the goods - HELD THAT - Inasmuch as the detention of the goods was during the return journey from the job-workers premises to the petitioner's premises, the documents that ought to have accompanied the transportation were the job work invoice, the delivery challan and the e-way bill. In the instant case, it is not in dispute that the consignment was covered by the job-work invoice, an e-way bill as also the delivery challan that originally accompanied the goods on its transportation from Ernakulam to the job worker's premises in Salem. As per the statutory provisions, when goods are sent to other premises for job work, it is the same delivery challan that has to accompany the transportation for the onward and return journey as well. At any rate the objection of the respondents is only with regard to the value shown in the e-way bill that accompanied the goods on its return journey. In as much as there could be no doubt with regard to the identity of the goods that were being transported, and the difference in the value shown in the e-way bill (from that shown in the original delivery chalan) was only on account of the requirement of maintaining uniformity in the value shown in the tax invoice raised by the job worker and the e-way bill generated by him, the detention in this case was wholly unjustified. The respondents are directed to release the goods and the vehicle to the petitioner on his producing a copy of this judgment before the respondent - petition allowed.

Summary

Issues:
Detention of goods due to a mis-match in value shown in e-way bill and job work invoice during transportation.

Analysis:
The petitioner filed a writ petition aggrieved by the notice detaining a consignment of goods being transported from Salem to Ernakulam due to a mis-match in the value of the goods shown in the e-way bill and job work invoice. The consignment of HR plates was sent from Ernakulam to Salem for job work, with proper documentation. Upon completion of job work, the goods were returned to Ernakulam, and the e-way bill from Salem to Ernakulam showed a lower value than the actual consignment value. The court noted that the documents required for transportation were the job work invoice, delivery challan, and e-way bill. The consignment was covered by these documents, but the issue was with the value in the e-way bill for the return journey.

The court observed that the value in the e-way bill for the return journey should correspond with the value in the job worker's invoice. The discrepancy in value was due to maintaining uniformity in the tax invoice and e-way bill. The goods' identity, quantity, and description were correctly mentioned, and the difference in value was justified as it reflected the actual consideration paid to the job worker. The court deemed the detention unjustified and quashed the notice, directing the release of goods and the vehicle upon producing a copy of the judgment. The Government Pleader was instructed to communicate the judgment for early clearance of goods and the vehicle.