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TMI Blog2018 (2) TMI 1297X X X X Extracts X X X X X X X X Extracts X X X X ..... stered dealer in the State of Telangana under the Act, as adapted by the State of Telangana. The petitioner averred that on 18.8.2015, its unit at Bachupally, Ranga Reddy District has stock-transferred Capsule manufacturing equipment "Omega 20 extruder" worth Rs. 1.81 crores to its own formulation unit at Sector Nos.9 to 14 of Pydibhimavaram SEZ, Srikakulam District; that while transporting the goods, its unit at Bachupally arranged Proforma Invoice, e-waybill of the State of Telangana and a copy of the Original invoice issued by the manufacturer of the equipment; that during the said transit, respondent No.1 detained the goods at about 8.10 am on 20.8.2015 alleging that the said consignment was not accompanied with advance CST waybill of Andhra Pradesh; that on realising the purported mistake of not issuing the advance CST waybill, the same was immediately generated On-line at about 12.55 pm on 20.8.2015; and that the delayed generation of e-waybill, after the goods were detained, was, if at all, a technical lapse. The petitioner further averred that it has made a representation to respondent No.3 on 21.8.2015 claiming that the goods under transit are to its own Unit located in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rpose of payment of tax being properly accounted for in the bills of sale, or delivery notes or such other documents as may be prescribed. Respondent No.1 has also referred to the amendment made to the Act by G.O.Ms.No.26, Revenue (CT-II) Department, dated 05.02.2015, which envisaged generation of electronic waybill through the official website of the Commercial Taxes Department or the Government of Andhra Pradesh. The deponent has further referred to Sub-rule-(2) of Rule-55 of the A.P. Value Added Tax Rules, 2005 (for short 'the Rules'), which was substituted by the State amendment, and stated that the said Sub-rule has made accompanying of e-waybill with goods carried mandatory and the petitioner having, admittedly, not generated such e-waybill of the State of Andhra Pradesh, it is liable to pay tax as well as penalty, as stipulated under Sub-seciton-7(a) of Section-45 of the Act. Accordingly, the action of respondent No.1 in detaining the goods for non-payment of tax and penalty was justified. Mr. S. Dwarakanath, learned counsel for the petitioner, submitted that the provisions of Sub-section-7(a) of Section-45 of the Act and also Rule-55 of the Rules, on which the Revenue ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cle or vessel and inspect all records relating to the goods carried which are in the possession of such driver or other person incharge for the purpose of ascertaining whether there has been any sale or purchase of goods carried and in case there was sale or purchase of the goods carried, whether such sale or purchase is liable to tax and if so: (a)whether such tax has been paid; or (b)whether the sale or purchase of the goods carried has, for the purpose of payment of tax been properly accounted for in the bills of sale, or delivery notes (or waybills) or such other documents as may be prescribed." The amended Sub-rule-(2) of Rule-55 of the Rules to the extent it is relevant reads as under:- "Any dealer who desires to import goods from other States or Union Territories or any dealer who desires to send goods to outside the State shall electronically generate the way bill, through the official website of the Commercial Taxes Department or the Government of Andhra Pradesh. Such electronically generated waybill shall accompany the goods along with sale invoice or delivery note and shall be tendered by the person in-charge of the goods vehicle to the officer in-charge of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the rule making power under Section-78 of the Act, the State Government has made Rules called Andhra Pradesh Value Added Tax Rules, 2005. Under Sub-section-(1) thereof, the Government is empowered to make Rules for the purposes of the Act. Every Rule made by the Government is intended to carry out the purposes of the Act and not to thwart it. Therefore, there cannot be any doubt that Rule-55 of the Rules which occurs in Chapter-12 pertaining to movement of goods/goods vehicles and check-posts is made in order to prevent or check evasion of tax as envisaged under Section-45 of the Act. Sub-rule-(2) of Rule-55 of the Rules obligates that any dealer who desires to import goods from other States or Union Territories or any dealer who desires to send goods to outside the State, shall electronically generate the waybill through the official website of the Commercial Taxes Department or the Government of Andhra Pradesh. Such electronically generated waybill shall accompany the goods along with sale invoice or delivery note and shall be tendered by the person in-charge of the goods vehicle to the officer in-charge of the check-post through which the goods vehicle first enters into the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... our opinion, the said judgment has no application to the facts of the present case as, admittedly in that case, the transaction involved sale and purchase of the goods which were intercepted and detained during transportation as, the same were not accompanied by prescribed Forms.
On the analysis as above, we have no hesitation to hold that the detention of goods in the instant case is wholly without any sanction of law and the same is, accordingly, declared as illegal and unauthorised.
The Writ Petition is, accordingly, allowed with costs of Rs. 10,000/- (Rupees Ten thousand only). The respondents are directed to refund the sum of Rs. 5 lakhs (Rupees Five lakhs only), paid by the petitioner in pursuance of the interim order, with interest at the rate of 12% per annum from the date of payment till the date of realisation. The State Government is directed to initiate appropriate proceedings against the officer concerned for illegal detention of goods of the petitioner and recover the interest and costs imposed by this order from him after following due procedure under law.
As a sequel, WPMP.No.35081 of 2015 is disposed of as infructuous. X X X X Extracts X X X X X X X X Extracts X X X X
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