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Court quashes detention of goods over e-way bill discrepancy, directs prompt release The court quashed the notice detaining goods due to a value mismatch in the e-way bill and job work invoice during transportation. It was found that the ...
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Court quashes detention of goods over e-way bill discrepancy, directs prompt release
The court quashed the notice detaining goods due to a value mismatch in the e-way bill and job work invoice during transportation. It was found that the discrepancy was due to tax invoice and e-way bill uniformity, with the actual consideration paid to the job worker reflected in the value. The court ruled the detention unjustified, directing the release of goods and the vehicle upon presenting a copy of the judgment. The Government Pleader was tasked with facilitating the prompt clearance of goods and the vehicle.
Issues: Detention of goods due to a mis-match in value shown in e-way bill and job work invoice during transportation.
Analysis: The petitioner filed a writ petition aggrieved by the notice detaining a consignment of goods being transported from Salem to Ernakulam due to a mis-match in the value of the goods shown in the e-way bill and job work invoice. The consignment of HR plates was sent from Ernakulam to Salem for job work, with proper documentation. Upon completion of job work, the goods were returned to Ernakulam, and the e-way bill from Salem to Ernakulam showed a lower value than the actual consignment value. The court noted that the documents required for transportation were the job work invoice, delivery challan, and e-way bill. The consignment was covered by these documents, but the issue was with the value in the e-way bill for the return journey.
The court observed that the value in the e-way bill for the return journey should correspond with the value in the job worker's invoice. The discrepancy in value was due to maintaining uniformity in the tax invoice and e-way bill. The goods' identity, quantity, and description were correctly mentioned, and the difference in value was justified as it reflected the actual consideration paid to the job worker. The court deemed the detention unjustified and quashed the notice, directing the release of goods and the vehicle upon producing a copy of the judgment. The Government Pleader was instructed to communicate the judgment for early clearance of goods and the vehicle.
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