2020 (8) TMI 625 - HC - GST

Detention of consignment - non-mention of the IGST payable in the e-way bill that accompanied the transportation of the goods - Rule 138A of the SGST Rules - HELD THAT - There are force in the contention of the learned counsel for the petitioner that as per the SGST Act and R.138 A of the SGST Rules, there is no requirement to mention the details of the tax payment in the copy of the e-way bill that accompanies the goods. It is not in dispute that the details of the tax paid were shown in the invoice that accompanied the transportation and there is no dispute raised by the respondents with regard to the accompaniment of the invoice along with the transportation. The 1st respondent are directed to release the goods and the vehicle to the petitioner on production of a copy of this judgment - petition allowed.

Summary

Issues: Detention of consignment due to non-mention of IGST in e-way bill

Analysis:
The petitioner challenged the detention notices (Exts.P6 and P7) issued by the 1st respondent regarding a consignment of used generators due to the non-mention of IGST in the e-way bill accompanying the transportation. The petitioner argued that Rule 138A of the SGST Rules does not mandate the mention of IGST in the e-way bill. After hearing both parties, the Court found merit in the petitioner's contention. The Court noted that as per the SGST Act and Rule 138A of the SGST Rules, there is no requirement to specify tax payment details in the e-way bill. It was acknowledged that the tax payment details were included in the accompanying invoice, which was not disputed by the respondents. Referring to a previous judgment, the Court allowed the writ petition, quashed the detention notices, and directed the release of the goods and vehicle to the petitioner upon presenting a copy of the judgment. The Government Pleader was instructed to inform the 1st respondent accordingly to facilitate prompt clearance of the goods and vehicle.