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TMI Blog2025 (3) TMI 555X X X X Extracts X X X X X X X X Extracts X X X X ..... the counsel for the petitioner) and on perusal of the same, it shows that various descriptions as required under Rule 55 of the Rules are not mentioned on it and the same was incomplete. Once various requirements as contemplated under the Rules were not complied with, which demonstrates the contravention of Rules 55, therefore, the proceeding under Section 129 of the GST Act cannot be said to be arbitrary.
Conclusion - The petitioner's failure to provide a complete challan as required by Rule 55 constituted a violation of the GST Rules, thereby justifying the imposition of tax and penalty under Section 129.
Petition dismissed. X X X X Extracts X X X X X X X X Extracts X X X X ..... ts that the goods in question were accompanying with the proper documents however instead of getting the goods unloaded at its business premisses, the same was sent at the place of job worker. He submits that since the goods were unloaded at the job worker place of business along with all documents, there is no violation of the Act and entire proceeding initiated against the petitioner is arbitrary and liable to be set aside. 5. In support of his submissions, learned counsel for the petitioner has relied upon the judgement of this Court in the case of M/s Shyam Sel and Power Limited Vs. State of UP and others (Neutral Citation No. 2023:- AHC:191074). 6. Per contra, learned ACSC has supported the impugned order. He submits that the goods c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... absence thereof, the proceedings are justified. 10. Before proceeding further, it is pertinent to quote here the relevant Rules of GST Rules:- Rule 45: Conditions and restrictions in respect of inputs and capital goods sent to the job worker (1) The inputs, semi-finished goods or capital goods shall be sent to the job worker under the cover of a challan issued by the principal, including where such goods are sent directly to a job-worker 1[, and where the goods are sent from one job worker to another job worker, the challan may be issued either by the principal or the job worker sending the goods to another job worker: Provided that the challan issued by the principal may be endorsed by the job worker, indicating therein the quantit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of goods without issue of invoice.- (1) For the purposes of- (a) supply of liquid gas where the quantity at the time of removal from the place of business of the supplier is not known, (b) transportation of goods for job work, (c) transportation of goods for reasons other than by way of supply, or (d) such other supplies as may be notified by the Board, the consigner may issue a delivery challan, serially numbered not exceeding sixteen characters, in one or multiple series, in lieu of invoice at the time of removal of goods for transportation, containing the following details, namely:- (i) date and number of the delivery challan; (ii) name, address and Goods and Services Tax Identification Number of the consigner, if register ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... supplier shall issue a delivery challan for each of the subsequent consignments, giving reference of the invoice; (c) each consignment shall be accompanied by copies of the corresponding delivery challan along with a duly certified copy of the invoice; and (d) the original copy of the invoice shall be sent along with the last consignment. 11. On bare reading of the aforesaid rules, it appears that there is requirement for issuing a challan for the goods send to job work. Rule 55 provides that challan should be issued or in duplicate and duly filled in prescribed format. 12. Learned ACSC has produced a photocopy of challan issued by the petitioner (which is not disputed by the counsel for the petitioner) and on perusal of the same, it ..... X X X X Extracts X X X X X X X X Extracts X X X X
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