9911796707
TMI Blog2025 (2) TMI 791X X X X Extracts X X X X X X X X Extracts X X X X ..... ST Act - Further, the e-way bill can be cancelled within its validity as provided under the Act. The case in hand, the e-way bill was automatically generated on 14.12.2022, which was valid up to 16.12.2022. In the present case, the e-way bill has not been cancelled within its validity, therefore, no adverse view can be taken against the petitioner that if the goods were not intercepted, transaction in question could have escape to assessment. This Court in the case of M/s Sun Flag Iron and Steel Company Limited Vs. State of UP and others [ 2023 (11) TMI 456 - ALLAHABAD HIGH COURT] has held that the purpose of e-way bill is that the department should know the actual movement of the goods and once the e-way bill is not cancelled within the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner but delivery of shipment was made at New Delhi party. Thereafter the e-tax invoice as well as e-way bill were generated. 5. He submits that while generating, the e-tax invoice, the e-way bill was auto-populated, in other words, the contents of e-tax invoice was automatically filled by the system created by the GST portal in the e-way bill. He submits that the goods in question were accompanying with tax invoice, e-way bill and consignment note, however, during in onward journey from Jharkhand to New Delhi, same were intercepted by the respondent authority on the ground that in the e-way bill at the place of shipping address, the address of West Bengal is mentioned, (address of the petitioner) however in the tax invoice shippin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is mentioned as New Delhi. However no other discrepancy whatsoever was pointed out in respect of quantity or quality of the goods as mentioned in the e-tax invoice. It is specifically mentioned in the writ petition that at the time of generating the e-tax invoice, the system has auto-populated the e-way bill after taking details from the e- tax invoice. This fact has specifically been mentioned in paragraph nos. 4 and 5, which has not been denied in the counter affidavit filed by the State in paragraph no. 9. Once the auto populated details was fetched by the system from e-tax invoice created by the GST portal in the e-way bill, no adverse inference can be drawn against the petitioner. 10. Further, if the place of shipment is wrongly fille ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dgement is quoted hereunder: 11. Under the G.S.T. regime, all the details are available on the G.S.T. portal and it is admitted that e-tax invoice was raised and e-way bill was generated and the same was not cancelled within 24 hours as provided under the Act. Once the said fact is not disputed and the petitioner has not exercised its right either to withdraw the tax invoice or e-way bill in question, it was well within the knowledge of the department that movement of the goods in question has been undertaken by the petitioner. Merely on the technical ground that e-way bill accompanying with the goods in question was expired on 1.6.2023 whereas the vehicle had been intercepted in the intervening night of 2/3.6.2023. 12. The purpose of e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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