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TMI Blog2022 (10) TMI 673X X X X Extracts X X X X X X X X Extracts X X X X ..... on in Part B of FORM GST EWB-01 - Rule 140 of the CGST Rules relate to release of seized goods on provisional basis. In the present case Ext.P6 final order imposing tax and penalty is passed and hence, the argument that bank guarantee for the applicable tax, interest and penalty payable is to be submitted does not deserve merit. Since the tax amount has already been remitted by the consignor and the appellant has already furnished bank guarantee for the balance amount equivalent to the tax demanded, the goods in custody of the respondent can be released to the appellant. We have not interpreted Rule 138 of the KGST Rules 2017 and the said fact is left open to be decided in appropriate case. Appeal allowed - the first respondent is dir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a parcel agency in Delhi generating Part A of E-way bill on 29.11.2021. The Tax Officer Intelligence Squad No.VIII, Ernakulam with Assistant Tax Officers visited the parcel office of Ernakulam, North Railway Station at 10 a.m. on 29.11.2021 and noticed three parcels of cartons with railway marking containing auto parts transported from Delhi to Ernakulam. The Tax Officer contacted the appellant and directed production of documents which are necessary for movements of the goods. On verification, it was seen that there were discrepancies in the E-way bill. The consignment was taken into safe custody. One of the defect pointed out by the Sales Tax Officer is that the E-way bill consists of two parts, Part A and Part B as per Rule 138(2) of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... one or a public conveyance, by road, the said person shall generate the e-way bill in Form CST EWB-01 electronically on the common portal after furnishing information in Part B of Form GST EW201 (2-A) Where the goods are transported by railways or by air or vessel the e-way bill shall be generated by the registered person, being, the supplier or the recipient, who shall, either before or after the commencement of movement, furnish, on the common portal, the information in Part of Forms GST EWB-01. Provided that where the goods are transported by railways, the railways shall not deliver the goods unless the e-way bill required under these rules is produced at the time of delivery. 8. The Rule reads that where the goods are tra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent of Rule 2A and Rule 2A of the CGST Rule is the Rule which is to be followed by the supplier or the recipient and the proviso is to be followed by the Railway. The proviso does not qualify the main Rule and both have to be interpreted independently. 11. Rule 140 of the CGST Rules relate to release of seized goods on provisional basis. In the present case Ext.P6 final order imposing tax and penalty is passed and hence, the argument that bank guarantee for the applicable tax, interest and penalty payable is to be submitted does not deserve merit. 12. When the Writ Appeal came up for admission on 22.4.2022, an interim order was passed directing the 3 rd respondent to release goods which is the subject matter of Ext.P4 and P6, subject ..... X X X X Extracts X X X X X X X X Extracts X X X X
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