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2020 (11) TMI 920
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....1748), Sri. P. S. Sree Prasad, Shri. Job Abraham, Sri. Ajay V. Anand JUDGMENT The petitioner has approached this Court aggrieved by Ext.P7 notice issued in FORM GST MOV-7 detaining a consignment of goods that was being transported from Salem to Ernakulam. The goods in question were detained at Walayar on 10.11.2020 and the reason for detention is seen as a mis-match in the value of the goods....
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....s in respect of the e-way bill that accompanied the transportation from the job worker's premises in Salem to the petitioner in Ernakulam. It is stated that the value shown in the e-way bill is only Rs. 3469.76/- whereas, the consignment of the MS plates that was sent for job work was valued at Rs. 8,27,708.87/-. The said difference in the value is shown as the reason for the detention as the valu....
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....e goods on its transportation from Ernakulam to the job worker's premises in Salem. As per the statutory provisions, when goods are sent to other premises for job work, it is the same delivery challan that has to accompany the transportation for the onward and return journey as well. At any rate the objection of the respondents is only with regard to the value shown in the e-way bill that acco....