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TMI Blog2018 (5) TMI 367X X X X Extracts X X X X X X X X Extracts X X X X ..... on not to accept the contention of the learned counsel for the petitioner and further once the Government itself has clarified the situation by allowing the transporter/dealer to fill up 'Part B' of the e-way bill when the goods are reloaded in a vehicle which is meant for delivery to the consignee, there remain no reasons to seized the goods and the vehicle. Seizure order and penalty set aside - petition allowed. - Writ Tax No. 689 of 2018 - - - Dated:- 24-4-2018 - Hon'ble Krishna Murari And Hon'ble Ashok Kumar , JJ. For the Petitioner : Suyash Agarwal For the Respondent : A.S.G.I.,C.S.C. ORDER ( Per: Hon'ble Ashok Kumar, J. ) We have heard learned counsel for the petitioner and Sri Avinash Chandra T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h is also a registered firm. For the dispatch of the aforesaid two consignments namely for Telangana and for Deharadun, the consignor of Ghaziabad has booked the goods to be delivered both at Telangana as well as Deharadun against the Goods Receipt (GR) which has been prepared on 15.04.2018. The aforesaid consignment was loaded in Truck No. U.P.-14FT- 0643 from the premises of the consignor in small vehicle and the same are brought for transshipment Branch which is situate at Grater Noida, U.P. and the goods were reloaded in two different trucks for transportation for Telangana and Deharadun. The distance between the business place of consignor and the Grater Noida Branch of Transporter is approximately 25-30 KM. Learned counsel for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Grater Noida for further journey upto Telangana and Deharadun respectively. The counsel for the petitioner has submitted that on 15.04.2018 at late evening, that too after opening of no entry when the goods related to Telangana and Deharadun are loaded in Truck No. U.P.14-FT-0643 at the premises of the consignor for journey from Sahibabad, District Ghaziabad for the transshipment branch of the transport company situates at Greater Noida, and from where the aforesaid goods were required to be reloaded in respective vehicles for their individual destination, the respondent no.4 namely Assistant Commissioner, Sales Tax, Mobile Squad, Unit-III, Ghaziabad has intercepted the vehicle at 11.35 P.M. on 15.04.2018 and has issued the detention no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay not furnish the details of conveyance in 'Part B' of GST e-way bill-01. According to the learned counsel for the petitioner, the distance was much below within the prescribed limit of 50 km in between the consignors place of business and transport company from where the goods were required to be reloaded in different transport vehicles for their onward journey. He has further submitted that since the department itself has issued the notification, therefore, the entire seizure proceeding is wholly illegal as also consequential penalty proceedings. On the other hand, learned counsel for the department has supported the order of seizure passed by respondent no.4 and consequential penalty proceedings. We have heard the learn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e e-way bill would be required. PART A of FORMGST EWB-01 can be filled by the consignor and then the e-way bill will be assigned by the consignor to Transporter A. Transporter A will fill the vehicle details, etc. in PART B of FORMGST EWB-01 and will move the goods from City X to City Y. On reaching City Y, Transporter A will assign the said e-way bill to the Transporter B. Thereafter, Transporter B will be able to update the details of PART B of FORMGST EWB-01. Transporter B will fill the details of his vehicle and move the goods from City Y to City Z. 2. Situation : - Consider a situation where a Consignor hands over his goods for transportation on Friday to transporter. But, the assigned transporter starts the movement of goods on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e goods/vehicle reached at the place of transport company from where it was required to be transported to its ultimate destination, how can one fill up the details of vehicle when admittedly the details are not known or available to the consignor or the Driver. We have also seen other objections of the authority and we find that there is no reason to disbelieve the contention of the petitioner which has been furnished at the time of inspection of the vehicle before the respondent no.4. In view of the aforesaid facts, since the consignor and consignee both are registered dealers as well as the present petitioner who is a transport company, there is no basis or reason not to accept the contention of the learned counsel for the petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X
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