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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 ..... f the Act respectively. Brief facts of the case are that the petitioner is a registered company having its registered office at Gurugram, Haryana. The petitioner company is also registered under the GST Act, 2017 and is carrying on business of transportation of goods from one place to another. The Branch of petitioner's company is also declared in the State of U.P. which situates at Plot No.68, Ecotech-12, Greater Noida, U.P. The said Branch has been leased out to the petitioner by one M/s Paras Agro Tech Pvt. Ltd., New Delhi for the purpose of loading and unloading of goods which are brought from the Delhi for transportation and re-loading in different vehicles to be booked for transportation of goods outside Delhi. One M/s Paharpur 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issued on 23.03.2018, the Central Government with effect from 01.04.2018 has enforced the notification no.12 of 2018 dated 07.03.2018 by which amended e-way bill Rules was enforced. In exercise of powers under Section 164 of UPGST Act, U.P. Goods and Service (Fourteenth Amendment), Rules 2018 was framed vide notification no.487 dated 26.03.2019. Clause three of the Fourteen Amendment Rules of Rule 138 was amended paving way for national e-way bill. The Amended Rule 138 of GST Rules provides that before dispatching of goods for outward supply from the premises of the consignor, it was incumbent to download national e-way bill, which according to the counsel, the petitioner has downloaded two national e-way bills, one for Telangana and anot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and to scrutiny the documents namely 'Part B' of e-way bill. According to the respondent no.4, since the details of the vehicle are not found in 'Part B' of the e-way bill, therefore, the petitioner has committed an illegality and accordingly he has passed the seizure order dated 16.04.2018 by which the petitioner was directed to pay the proposed tax at the rate of 18% of the value of goods to the tune of Rs. 1,54,792/-. The respondent no.4 has also issued a notice under Section 129(3) of the Act determining therein both the tax liability as well as penalty and directed the petitioner to deposit the such tax and penalty by way of bank guarantee for release of seized goods as well as the truck. According to the learned coun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th respect of e-way bill system dated 31st March, 2018. This clarification clearly provides the procedure with regard to the inter-state movement of goods across the country as e-way bill system has been introduced with effect from 1st April, 2018. For perusal, the said clarification is placed hereinbelow; Press Information Bureau Government of India Ministry of Finance 31-March-2018 18: 30 IST Clarification with respect to the E-way Bill System. The e-way Bill System for Inter-State movement of goods across the country is being introduced from 01st April, 2018. Few clarifications regarding the new e-way bill system are as follows: 1. Situation:- Consider a situation where a consignor is required to move goods from City X to City Z. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... details in PART A of FORMGST EWB-01 on Friday and handover his goods to the transporter. When the transporter is ready to move the goods, he can fill the PART B of FORMGST EWB-01 i.e. the assigned transporter can fill the details in PART B of FORMGST EWB-01 on Monday and the validity period of the e-way bill will start from Monday. The aforesaid clarification issued by the Government of India, Ministry of Finance stipulates the functioning of use of e-way bill system. In this clarification, it is clearly provided that on reaching city Y, transporter A will assign the said e-way bill to the transporter B. Thereafter the transporter B will be able to update the details of 'Part-B' of Form GST e-way bill-01 and transporter B will fil ..... X X X X Extracts X X X X X X X X Extracts X X X X
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