2020 (8) TMI 481

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....he Respondent : Smt. Dr. Thushara James, Government Pleader JUDGMENT The petitioner has approached this Court challenging Ext.P4 series of notices of detention, whereby a consignment of goods transported at the instance of the petitioner was detained by the respondent on the allegation that there was a discrepancy in the e-way bill that accompanied the transportation of the goods. On a perusal o....

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....as covered both by a tax invoice, as also an e-way bill in FORM GST EWB-01, and when both the documents are perused together, it is amply clear that the transportation was covered by documents that clearly indicated the fact of payment of tax on the goods that were being transported. It is contended therefore that there was no justification for the detention under Section 129 of the Act. 3. Per c....

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.... to a tax invoice, in relation to an assessment to tax, and not having carried the details regarding the tax amount, the transportation itself had to be viewed as in contravention of the Act and Rules for the purposes of Section 129. 4. On a consideration of the rival submissions, I am of the view that the submissions of the learned Government Pleader cannot be accepted. The power of detention un....

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....orter is required to indicate the tax amount payable in respect of the goods transported. If the statutorily prescribed form does not contain a field for entering the details of the tax payable in the e-way bill, then the non-mentioning of the tax amount cannot be seen as an act in contravention of the rules. In the instant case, it is not in dispute that the transpiration was covered by a valid t....