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TMI Blog2018 (11) TMI 1571X X X X Extracts X X X X X X X X Extracts X X X X ..... ly the provisional release and the statute provides an efficacious mechanism for that. Of course, the statutory compliance for the provisional release does visit on the petitioner with certain financial burden, as it has to produce the Bank Guarantee. The Court should adopt a pragmatic view rather than a pedantic one. True. But in the name of interim orders and in the name of our exercising judicial discretion at the threshold, we cannot afford to chip away at the statutory scheme-especially if the scheme has an economic efficacy - The issues the petitioner raised here are the ones to be considered on merits finally-but not at the threshold and definitely not as a prima facie factor. Preserving the petitioner's right to advance all i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd Kozhikode. He could not show the e-way bill from Bangalore to Ernakulam. 3. In response to the statutory notice issued, the petitioner submitted the Ext.P15 reply, besides pleading personally before the authorities for the release of the goods. But as the Assistant State Tax Officer persisted with the demand of statutory compliance under Section 129 of the GST Act, for the provisional release of the goods, the petitioner has filed this writ petition. 4. Sri K. N. Sreekumaran, the petitioner's counsel has advanced his arguments laced with emotion and a bit of rhetoric, too. He stressed that despite the change in tax regime, the authorities still refuse to change their mind set. According to him, the authority's literal appro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the goods provisionally released under Section 129(3) of the GST Act, in the adjudication by the State Tax officer, the petitioner can put forward all its defences and may avoid any fine or penalty. 8. Heard Sri K. N. Sreekumaran, the learned counsel for the petitioner and Dr. Thusahara James, the learned Government Pleader for the respondents. 9. Indeed, I reckon the petitioner may have a genuine grievance. I also accept that it may not have tried to evade any tax. And the transaction, in that sense, could have been above board. That said, I must also note that the Assistant State Tax Officer followed only the law-especially, Rule 138A. And that rule reads thus: 138A. Documents and devices to be carried by a person- in-charg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dentification Device and get the said device embedded on to the conveyance and map the e-way bill to the Radio Frequency Identification Device prior to the movement of goods. ( 5) Notwithstanding anything contained in clause (b) of sub-rule (1), where circumstances so warrant, he Commissioner may, by notification, require the person-in-charge of the conveyance to carry the following documents instead of the eway bill. ( a) tax invoice or bill of supply or bill of entry; or ( b) a delivery challan, where the goods are transported for reasons other than by way of supply. 10. As the learned Government Pleader has rightly contended, if online generation of e-way bill suffices, the Rule would not have insisted on the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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