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TMI Blog2024 (6) TMI 836X X X X Extracts X X X X X X X X Extracts X X X X ..... ssible to be determined in accordance with Section 15(1) of the said Act. In fact, the aforesaid aspect has not been considered either by the proper officer or by the appellate authority. As to whether or not the petitioner is required to generate e-way bill, would however depend on the determination of the transaction value in respect of the goods in question and the same would be required to be gone into on the basis of the facts. Since admittedly, the aforesaid aspect has not been considered either by the proper officer or by the appellate authority, the matter is remanded back to the appellate authority for redetermination of the aforesaid issued - the petitioner is further directed to disclose all documents in connection with the job work for the proper officer to identify the transaction value of the goods/consignment. Such disclosure must be made by the petitioner within a period of 3 weeks the date of communication of this order. Petition disposed off. - HON BLE JUSTICE RAJA BASU CHOWDHURY For the Petitioner : Mr. Arya Das Mr. Amit Kumar Shaw. For the Respondents : Mr. T.M. Siddiqui Mr. Tanoy Chakraborty Mr. Saptak Sanyal. JUDGMENT RAJA BASU CHOWDHURY, J : 1. Affidavit of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ained release of the aforesaid consignment by making payment of penalty in terms of Section 129 (1) (a) of the said Act and consequent thereon an order dated 29th November 2022 was passed, releasing the consignment and the conveyance which had been so detained. The petitioner has subsequently preferred an appeal challenging the said order dated 29th November 2022, determining penalty payable by the petitioner in terms of Section 129 of the said Act. The said appeal was rejected on 27th December 2023 by confirming the order dated 29th November 2022 passed by the proper officer. 6. Mr. Das, learned advocate appearing for the petitioner by drawing attention of this Court to the purchase order appearing at page 24 of the writ petition submits that it is not in dispute that the petitioner had been entrusted to carry out certain job works on contractual basis. By placing reliance on Section 15 of the said Act, he submits that value of the taxable supply is required to be determined in terms of the said Section and since, the petitioner was carrying out job work, the petitioner had indicated the value of the supply of goods in the invoices on the basis of the transaction as is required to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h, in absence of such job work contract, the proper officer had determined the value of the consignment on the basis of the value of goods and not on the basis of the contract. He, however, acknowledges the fact that the aforesaid issue requires proper consideration on the basis of appropriate disclosure to be made by the petitioner. 10. Heard the learned advocates appearing for the respective parties and considered the materials on record. 11. In this case, it may be noticed that the petitioner is a job worker. From a perusal of Explanation-2 of Rules 138 of the said Rules, it would appear that for the purpose of the said Rule, the consignment value of the said goods shall be the value determined in accordance with the provisions of Section 15 of the said Act, so declared in an invoice, a bill of supply or delivery challan as the case may be. To morefully appreciate the same, Rule 138 (1) of the said Rules and Section 15 of the said Act is extracted hereinbelow:- 138. Information to be furnished prior to commencement of movement of goods and generation of e-way bill.-( 1) Every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees (i) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich is the price actually paid or payable for the said supply of goods or services or both where the supplier and the recipient of the supply are not related and the price is the sole consideration for the supply. (2) The value of supply shall include-- (a) any taxes, duties, cesses, fees and charges levied under any law for the time being in force other than this Act, the State Goods and Services Tax Act, the Union Territory Goods and Services Tax Act and the Goods and Services Tax (Compensation to States) Act, if charged separately by the supplier; (b) any amount that the supplier is liable to pay in relation to such supply but which has been incurred by the recipient of the supply and not included in the price actually paid or payable for the goods or services or both; (c) incidental expenses, including commission and packing, charged by the supplier to the recipient of a supply and any amount charged for anything done by the supplier in respect of the supply of goods or services or both at the time of, or before delivery of goods or supply of services; (d) interest or late fee or penalty for delayed payment of any consideration for any supply; and (e) subsidies directly linked ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot be determined under sub-Section (1) of the said Section the same shall be determined as may be prescribed. In the instant case, I find that the petitioner chose not to disclose the contract in question, though a reflection thereof is available in the purchase order. 13. Records, however, do not reveal that the proper officer had proceeded to ignore the transaction value by recording that the same is not possible to be determined in accordance with Section 15(1) of the said Act. In fact, the aforesaid aspect has not been considered either by the proper officer or by the appellate authority. As to whether or not the petitioner is required to generate e-way bill, would however depend on the determination of the transaction value in respect of the goods in question and the same would be required to be gone into on the basis of the facts. 14. Since admittedly, the aforesaid aspect has not been considered either by the proper officer or by the appellate authority, I remand back the matter to the appellate authority for redetermination of the aforesaid issue. I, further direct the petitioner to disclose all documents in connection with the job work for the proper officer to identify th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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