TaxTMI 
TaxTMI 
2025 (7) TMI 1877
X X X X Extracts X X X X
X X X X Extracts X X X X
....d under the Companies Act, 1956 and is engaged in the manufacture, sale and export of plastic films falling under Chapter 39 of the Custom Tariff which has been adopted for the purposes of GST levy. Petitioner company exported a consignment of PVC film weighing 10539.80 KG to Jaya Packaging Private Limited, Pokhara, Nepal, through Pashupati Road Carrier Private Ltd., New Delhi, under the cover of GST tax invoice No. 1400 dated 08.10.2018 without payment of IGST. The consignment was accompanied with copy of the letter of credit issued by foreign importer and Part A Slip of E-way bill generated on 08.10.2018 at 2:48 pm by the petitioner company with a unique no. 641044766352. The vehicle bearing registration No. MP 09 GG 9956 carrying the aforesaid consignment was detained by the respondent No.3/State Tax Officer, Anti-Evasion Branch, Indore at 9:30 AM on 09.10.2018. The driver of the said vehicle carrying the consignment failed to produce Part B of the E-way bill therefore, the State Tax Officer prepared form GST MOV-06 serial No. 1624 dated 11.10.2018 and thereafter Notice No. 1625 dated 11.10.2018 was issued. The petitioner produced bond in the form GST MOV- 08 and Bank Guarantee ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....impugned order be set aside. Submissions of counsel for the respondent 5. Shri Anand Soni, learned Additional Advocate General for the respondents/State has argued in support of the impugned order and submitted that as per the provisions of Rule 138 of the M.P.Goods and Service Tax Rules, 2017 the generation of E-Way bills is a mandatory condition for movement of the goods exceeding Rs. 50,000/- in value. The E-Way bill comprises of two parts: Part A and Part B. While Part A contains the details of the goods and the consignor/consignee, Part B contains the critical information about the vehicle transporting the goods, particularly the vehicle number. In the absence of these crucial details, the E-Way bill is incomplete and invalid. In the present case, the petitioner has generated Part A of the EWay but failed to generate Part B containing the vehicle details. Hence, the order under Section 129 of the GST Act has rightly been passed and the petition is liable to be dismissed. Appreciations and Conclusion 6. Section 129 of the Madhya Pradesh Goods and Service Tax Act, 2017 is provides as under : "129. (1) Notwithstanding anything contained in this Act, where any....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e with the provisions of section 130: Provided that where the detained or seized goods are perishable or hazardous in nature or are likely to depreciate in value with the passage of time, the said period of seven days may be reduced by the proper officer." 7. As per sub-section (1) of Section 129, where any person transports any good or store any good while in transit in contravention of this Act and Rules shall be liable to be detained or seized. 8. By way of amendment dated 07.03.2018, Rule 138 was substituted in the M.P. Goods and Service Tax Rules, 2017 which is reproduced below : "138. Information to be furnished prior to commencement of the movement of goods and generation of e-way bill.-(1) Every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees' (i) in relation to a supply; or (ii) for reasons other than supply; or (iii) due to inward supply from an unregistered person, shall, before commencement of such movement, furnish information relating to the said goods as specified in Part A of FORM GST EWB-01, electronically, on the common portal along with such other informatio....
X X X X Extracts X X X X
X X X X Extracts X X X X
....red one or a public conveyance, by road, the said person shall generate the e-way bill in FORM GST EWB-01 electronically on the common portal after furnishing information in Part B of FORM GST EWB- 01. 9. As per Rule 138(1), every registered person who causes the movement of goods of consignment value exceeding Rs. 50,000/- shall, before commencement of such movement, furnish information relating to the said goods as specified in Part A of FORM GST EWB-01 electronically on the common portal. The transporter on an authorisation, registered person furnishes such information. As per sub-Rule (2) of Rule 138, where the goods are transported by a registered person as a consignor whether in his own conveyance or a hired one or a public conveyance by road, the said person shall generate the e-way bill in FORM GST WEB-01 electronically on the common portal after furnishing information in Part B of FORM GST EWB- 01. 10. The petitioner has filed a copy of E-Way bill Part A Slip as Annexure P/3 generated on 08.10.2018 which is reproduced below for ready reference : 11. In the aforesaid slip, it is specifically mentioned that 'Not Valid for Movement as Part B is not entered (2001 km)&....