TaxTMI 
TaxTMI 
2024 (6) TMI 836
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....n respect of certain "Railway Component" (hereinafter referred to as the "consignment"). Pursuant to and in furtherance of the aforesaid contract executed between the petitioner on one hand the said principal, the petitioner received 22 pieces of consignment aggregating an invoice value of Rs. 5,92,623.20/- from the said principal against two separate purchase orders dated 4th November 2022 and 21st November 2022 respectively. The aforesaid consignment was transported from Jamshedpur to the petitioner's place of business in the State of West Bengal through a transporter namely, CARCA Rapid Solutions Private Limited under two separate e-way bills both dated 23rd November 2022, for invoice amount of Rs. 96,509.30/- and Rs. 4,96,113.90/- respectively aggregating to Rs. 5,92,623.20/-. 4. It is the petitioner's case that when the petitioner was in the process of returning the consignment upon executing the job work and had loaded the same in a vehicle, the same was intercepted and detained on 24th/26th November, 2022 within the State of West Bengal at Nimpara, Paschim Medinipur by the respondent no. 1. As would appear from the order of detention dated 26th November 2022, the consignm....
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....his Court to clause 9.4 of the said circular it is submitted that in respect of supply of job work services, although job workers are liable to pay GST, such payment is required to be made on the basis of the invoice at the time of supply of such services and the time of supply of services is required to be determined in terms of Section 13 read with Section 31 of the said Act. He submits that the proper officer at the first instance had committed an irregularity while determining the value of the supply of goods in respect of the job work on the basis of the value of the goods and not on the basis of the transaction, for execution of the job work. 8. By drawing attention of this Court to Rule 138 of CGST/WBGST Rules 2017 (hereinafter referred to as the "said Rules") it is submitted that an e-way bill is required to be generated provided the consignment value exceeds Rs. 50,000/-. Admittedly, according to the petitioner in this case, since the consignment value did not exceed Rs. 50,000/-, no e-way bill was generated. There is no irregularity on the part of the petitioner in not generating the e-way bill and the consignment not being accompanied by an e-way bill. This aspect was....
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.... EWB-01, electronically, on the common portal along with such other information as may be required on the common portal and a unique number will be generated on the said portal: Provided further that where the goods to be transported are supplied through an ecommerce operator or a courier agency, on an authorization received from the consignor, the information in Part A of FORM GST EWB-01 may be furnished by such e-commerce operator or courier agency and a unique number will be generated on the said portal: Provided also that where goods are sent by a principal located in one State or Union territory to a job worker located in any other State or Union territory, the e-way bill shall be generated either by the principal or the job worker, if registered, irrespective of the value of the consignment: Provided also that where handicraft goods are transported from one State or Union territory to another State or Union territory by a person who has been exempted from the requirement of obtaining registration under clauses (i) and (ii) of section 24, the e-way bill shall be generated by the said person irrespective of the value of the consignment. Expla....
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.... invoice issued in respect of such supply; and (b) after the supply has been effected, if-- (i) such discount is established in terms of an agreement entered into at or before the time of such supply and specifically linked to relevant invoices; and (ii) input tax credit as is attributable to the discount on the basis of document issued by the supplier has been reversed by the recipient of the supply. (4) Where the value of the supply of goods or services or both cannot be determined under sub-section (1), the same shall be determined in such manner as may be prescribed. (5) Notwithstanding anything contained in sub-section (1) or sub-section (4), the value of such supplies as may be notified by the Government on the recommendations of the Council shall be determined in such manner as may be prescribed. Explanation--For the purposes of this Act,-- (a) persons shall be deemed to be related persons if-- (i) such persons are officers or directors of one another's businesses; (ii) such persons are legally recognised partners in business; (iii) such persons are employer and employee; (....