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TMI Blog2023 (1) TMI 788X X X X Extracts X X X X X X X X Extracts X X X X ..... e particulars of the consignee are also set out and in my considered and categoric view, this limb of the transaction is not bound by the vigour of the procedure set out under the Act and Rules. It would have been an entirely different matter, had the respondents suspected the transaction as being a method to avoid tax. However, what has transpired is that the respondents have simply lost sight of the bill to ship to mode of doing business. The impugned order is set aside and the detained consignment along with cargo ordered to be released forthwith - Petition allowed. - W.P.No.29281 of 2022 And WMP Nos.28573, 28574 and 28576 of 2022 - - - Dated:- 4-11-2022 - Honourable Dr. Justice Anita Sumanth For the Petitioner : Mr.Hari Ra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esponse to notice under Section 129(3) issued to the petitioner, the petitioner explained that the transaction was arranged as a bill to ship to transaction, which necessitated disclosure of only the registration details of the consignee. It is not necessary statutorily, that the registration details of the ultimate consumer are set out in the e-way bill. 6. Incidentally, Signature Groups is also stated to be registered, though, admittedly, the GSTN number does not figure in the e-way bill. The reply dated 21.10.2022 appears to have handed over to the respondent officer only on 26.10.2022 and has come to be rejected for the same reason for which the goods were detained, the officer saying cryptically ' Ship to address is unregister ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Customer Code 175712 Details of Consignee (Shipped To): Customer code 195408 Supplier/Godown Address Legal Name: Syeda Saleema Arfa Trade Name: SIGNATURE GROUPS No.36/3 Old 578, Vasavi Avenue Bengaluru, Karnataka (29), 560041 PAN No.:BROPA3469D GSTIN/UIN No.:29BROPA3469D1ZO Place of Supply Karnataka (29) Legal Name: Sabah Irshad Ahmed Trade Name:SABAH IRSHAD AHMED 001,#37/1, Aga Abbas All Rd, Ulsoor, B Bangalore, Karnataka (29), 560001 FBS-Chennai A UNIT OF DCM SHRIRAM LTD. Plot no.1 Area III, CDMA Ind. Area, Maramalai CHENNAI, Tamil Nadu (33), 603209 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 'How to handle Bill to Ship to invoice in e-way bill system? Some times, the tax payer raises the bill to somebody and sends the consignment to somebody else as per the business requirements. There is a provision in the e-way bill system to handle this situation, called as 'Bill to' and 'Ship to'. In the e-way bill form, there are two portions under 'TO' section. In the left hand side 'Billing To' GSTIN and trade name is entered and in the right hand side 'Ship to' address of the destination of the movement is entered. The other details are entered as per the invoice. In case ship to state is different from Bill to State, the tax components are entered as per the bill ..... X X X X Extracts X X X X X X X X Extracts X X X X
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