2022 (2) TMI 1484

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....>WP(C) NO. 6554 OF 2022 - -<br>GST<br>THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS FOR THE PETITIONER: SRI. K.P.PRADEEP SRI. HAREESH M.R. SMT. RASMI NAIR T. SRI. T.T.BIJU SMT. T.THASMI SMT. M.J.ANOOPA FOR THE RESPONDENTS: SMT. M.M.JASMIN, GOVT. PLEADER JUDGMENT BECHU KURIAN THOMAS, J. An order of penalty imposed under section 129(3) of the Central Goods and Services Tax Act, 2017 ....

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....at in cases where the goods are transported through railways or by airways, an eway bill need be generated subsequent to the transportation. According to the learned counsel, since the goods were intercepted at the railway station, it is evident that the same was transported by the railway and hence the e-way bill generated subsequent to the transportation was legally permissible and there was thu....

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....he goods should be released by the special carrier only after production of the e-way bill. The section is explicit that the e-way bill must be generated either before or after commencement of movement. Obviously the e-way bill must be generated before completion of movement and as per the proviso, the e-way bill must be produced at the time of delivery. 7. However, whether the transportation w....