2018 (11) TMI 1571

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....On 21.11.2018, the petitioner sent a consignment of three sets of kitchen cabinets to be installed in the houses of the customers in Thalassery and Kozhikode. The petitioner proposed to send them to Ernakulam and from there, it wanted to distribute to the customers at Thalassery and Kozhikode, through local conveyance. The petitioner thus claims to have generated the invoice and e-way bill at 5.57 PM on 21.11.2018 and dispatched the goods through a truck. 2. As the petitioner pleads, because of the customers' demand and also as a matter of commercial experiency, rather than route the consignment through Ernakulam, it sent the goods directly to the customers. En route, the Assistant State Tax Officer intercepted the goods and detained them.....

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....ulam. Sri Sreekumaran also asserts that, viewed from any perspective, there is no tax evasion. Not even the authorities could entertain any such suspicion because the entire transaction is above board. He has fervently pleaded that it is a fit case where the Court should take a pragmatic view, instead of a pedantic one. 6. In response, Dr.Thushara James, the Government Pleader, has drawn my attention to Rule 138A of the GST Rules. According to her, though the e-way bill, once generated, could be verified on-line, the legislature and the executive in their wisdom have mandated under this Rule that the consignment should carry a copy of the eway bill in physical form, or at least its number in the electronic form. Therefore, the Assistant St....

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....copy of the bill of entry filed by the importer of such goods and shall indicate the number and date of the bill of entry in Part A of FORM GST EWB-01. (2) A registered person may obtain an Invoice Reference Number from the common portal by uploading, on the said portal, a tax invoice issued by him in FORM GST IN V-1 and produce the same for verification by the proper officer in lieu of the tax invoice and such number shall be valid for a period of thirty days from the date of uploading (3) Where the registered person uploads the invoice under sub-rule (2), the information in Part A of FORM GST EWB-01 shall be auto-populated by the common portal on the basis of the information furnished in FORM GST INV-1. (4) The Commissioner may, ....