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TMI Blog2022 (4) TMI 122X X X X Extracts X X X X X X X X Extracts X X X X ..... rying such goods ought to be permitted to continue with such carrying subject of course to either the check gate officer informing the assessing officer where the buyer is located and further direct the buyer to appear before the assessing officer to provide an opportunity to the buyer or seller to take such corrective steps as may be necessary in the matter - since the transaction admittedly is between two registered dealers located in two different states, there is no justification for stoppage in transit of the vehicle and goods. In a case where there is no doubt that a transaction is made between two registered dealers and is covered by the necessary documents including the e-way bill even if the e-way bill has expired just prior to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... through a truck/trailer bearing registration No.HR 38 Z 6075 and the said vehicle was used to transport the materials from Silchar to Agartala. It is asserted by the counsel for the petitioner that the vehicle was carrying all valid documents pertaining to the machinery sold including the sale invoice, temporary registration certificate, insurance policy and e-way bill No.8612 1401 9866 valid up to 17.03.2022. It is further submitted that on the way the vehicle under which the goods were being transported, faced certain technical problems and when the vehicle reached at Churaibari on 18.03.2022 by the said time the e-way bill has expired. For this reason, the vehicle was detained and ultimately on 18.03.2022 the driver incharge of the ve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ended that since the petitioner has admitted that the e-way bill issued by him had expired on 17.03.2022 and the date of entry was 18.03.2022, it was obligatory on part of the transporter and/or the buyer to make necessary prayer for extension of time in the eway bill and since the e-way bill had expired, the authority under the GST Act at the check gate was left with no other alternative other than to stop the vehicle and to effect seizure of both the vehicle as well as the goods concerned. [4] Similar instances have been noticed by this Court in the past. We are constraint to note that any impact on the free-flow of goods and services (bona fide) ought to be encouraged and not discouraged since the free-flow and movement of goods and s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity to the buyer or seller to take such corrective steps as may be necessary in the matter. We are also in agreement with the learned counsel for the revenue that the movement of goods from one state to another is controlled by the taxation department under the GST regime on the e-way bill issue. Therefore, since the transaction admittedly is between two registered dealers located in two different states, there is no justification for stoppage in transit of the vehicle and goods. [6] We are of the considered view that balance has to be brought between transportation of goods as well as the taxing event i.e. the sale or purchase of goods of service. In a case where there is no doubt that a transaction is made between two registered dealer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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