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TMI Blog2024 (9) TMI 1216X X X X Extracts X X X X X X X X Extracts X X X X ..... vision Bench had considered the very same contentions and had negatived the said contentions. There are no reason to differ from the view taken by the Division Bench and are in respectful agreement with the ratio set out in the said order. The question of whether the movement of goods, of the petitioners herein, would amount to a proper movement of goods, which would not attract any penal action or payment of tax, shall be determined by applying the guideline such as, wherever e-way bills/tax invoice/delivery challan of the originating State is produced, the movement of goods shall be treated as bona fide movement of goods and it would not attract any penal action/tax/penalty under the GST regime. The petition is disposed off subject to ful ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tate of Andhra Pradesh as well as exported outside of the State or brought into the State across the State boundaries as long as the said goods were accompanied with certain documents such as e-way bills etc. During the changeover from the earlier regime to the new regime, there was a period of time when the CGST Act and the rules prescribed thereunder did not provide for the documents that should accompany the movement of goods. In such circumstances, the State Government had issued G.O.Ms.No.309, dated 24.07.2017. Under this G.O, the movement of goods, both intrastate and interstate, were permitted as long as the documents mentioned in the said G.O, namely e-way bills, were generated by the dealers, who were concerned with the said goods. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. No. 180, dated 09.08.2017, had, by a common order, dated 11.12.2017, set out certain guidelines for determining whether the movement of goods, in each cases, was a proper movement of goods. 9. The learned counsel appearing for the petitioners would submit that the said interim order is a comprehensive order which can be treated as a final order for the purposes of the disposal of these Writ Petitions. 10. The learned Government Pleader for Commercial Tax would contend that the said order cannot be treated as a final order. He further contends that the petitioners, who are all registered dealers, ought to have aware of the issuance of G.O.Ms.No.309, dated 24.07.2017 and G.O.Ms.No.180, dated 09.08.2017 and should have taken appropriate ste ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to place any further documents of the nature mentioned above to demonstrate that the movement of goods was bona fide and not designed to escape or evade of tax. 4) It is open to the petitioners to place any further material before the respective respondent authorities, within a period of two (2) weeks from today. 5) The respective respondent authorities shall take a decision in relation to release of the amount paid by the petitioners under the earlier proceedings by applying the aforesaid guidelines. 6) The said consideration to be completed, within a period of six weeks from the date of receipt of this order. 13. There shall be no order as to costs. 14. As a sequel, pending miscellaneous petitions, if any, shall stand closed. - - Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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