2020 (10) TMI 1030

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....ferent invoices. Pith and substance of the both the writ petitions in brief are as follows: 2. On 19.08.2020 and on 08.09.2020, conveyance of the vehicles of the petitioner bearing registration Nos. KL 17 M 5392 and KL 02 BE 1215 for intrastate transport of goods but with different consignors and consignee, were intercepted by the 1st respondent. The consignors in accordance with their accounting practice generated e-way bills for two invoices separately though mandatorily under GST regime did not require eway bill where the value of the consignment is less than Rs. 50,000/-. The 1st respondent after intercepting the conveyance, recorded the statement of the driver and detained the goods under Section 129 (3) of the GST Act. 3. Learned co....

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....to state of Uttar Pradesh where the modus operandi of transporters and owners of the goods for release thereof, moving writ petition and its disposal after the release of the goods had been deprecated. He submitted that such a practice of filing writ petitions are not maintainable as the orders of the previous courts are contrary to the provisions of the Central Goods and Service Tax Act (CGST Act) as it is in the realm of the authorities to process the claims of the concerned assessees as per stipulation contained under Section 67 of the CGST Act, 2017 and Rule 141 framed therein and urges this Court for dismissal of this writ petition. 6. I have heard the learned counsel for the parties and appraised the book, I am of the view that the c....

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....te the e-way bill in Form GST EWB-01 on the basis of invoice or bill of supply. 7. Emphatic reliance upon the interpretation of Rule 7 that it is the duty of the transporter or the consignor, consignee to generate e-way bill when the aggregate value of the consignment is more than Rs. 50,000/- and if otherwise ie., less than Rs. 50,000/- there is no such requirement is not acceptable and of no avail in view of the provisions of sub Rules 3 and 7 of Rule 138 of CGST Act. For the sake of brevity Sub Rules 3 and 7 of Rule 138 of CGST Act, 2017 is produced herein below: "(3) Where the e-way bill is not generated under sub-rule (2) and the goods are handed over to a transporter for transportation by road, the registered person shall furnish ....

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....art-B of FORM GST EWB-01 has been furnished except in the case of movements covered under the third proviso to sub-rule (3) and the proviso to sub-rule (5). *[(7) Where the consignor or the consignee has not generated the e-way bill in FORM GST EWB-01 and the aggregate of the consignment value of goods carried in the conveyance is more than fifty thousand rupees, the transporter, except in case of transportation of goods by railways, air and vessel, shall, in respect of inter-State supply, generate the e-way bill in FORM GST EWB-01 on the basis of invoice or bill of supply or delivery challan, as the case may be, and may also generate a consolidated e-way bill in FORM GST EWB-02 on the common portal prior to the movement of goods: PROVI....