E-way bill compliance for split consignments triggers detention and transit action under GST transport rules. Action under section 129 is to be taken where goods are transported in violation of section 68 and rule 138. If a seller splits a consignment exceeding the prescribed value into multiple invoices below the threshold for the same buyer and does not generate E-Way Bill-01, the consignment is to be treated as a rule 138 violation. For perishable, hazardous, or time-sensitive goods, the payment period under section 129(6) may be reduced, disposal may be made under rule 141(2), and the proceeds are to be kept in FDR form and adjusted against tax, interest, penalty, or other dues.
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Provisions expressly mentioned in the judgment/order text.
E-way bill compliance for split consignments triggers detention and transit action under GST transport rules.
Action under section 129 is to be taken where goods are transported in violation of section 68 and rule 138. If a seller splits a consignment exceeding the prescribed value into multiple invoices below the threshold for the same buyer and does not generate E-Way Bill-01, the consignment is to be treated as a rule 138 violation. For perishable, hazardous, or time-sensitive goods, the payment period under section 129(6) may be reduced, disposal may be made under rule 141(2), and the proceeds are to be kept in FDR form and adjusted against tax, interest, penalty, or other dues.
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