2025 (8) TMI 229

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Tariff Act, 2017. The petitioner imported machinery from China in 2016 for use in the production of goods by M/s Shanghai Eos International Trading Co., Ltd., China. Petitioner submitted a bill of entry No. 7469679 dated 02.08.2018 at JNCH, Nhava Sheva, Tal Uran, District Raigad (Maharashtra) and made payment of IGST of Rs. 1,48,524/- vide challan dated 02.08.2018 for clearance of the goods. The petitioner hired Khandelwal Roadlines Service for the transportation of the said goods from JNCH, Nhava Sheva, Raigad (customs port), to the petitioner's premises in Indore. The petitioner disclosed the lorry receipt number, bill of entry, etc. Petitioner generated an E-Way bill dated 09.08.2018 mentioning details of the transaction. The said truck No. MP09-GG-6080 was intercepted by the Assistant Commissioner, State Tax, Anti Evasion Bureau on 11.08.2018. After checking all the documents, no irregularity was found but an objection was raised about the non-filing of Part-B of E-Way bill i.e. vehicle number did not appear in the E-Way bill. Hence, the goods were seized under Section 129(1) of the Goods and Service Tax, 2017 (hereinafter referred to as the 'GST Act'). Petitioner w....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eel Infraprojects Pvt. Ltd. vs. State of Madhya Pradesh, 2022 (61) GSTL 576 (MP) wherein there was a bonafide mistake in the address mentioned in the E-Way bill, therefore, the High Court has quashed the order passed under Section 129 of GST Act. In another case, Robbins Tunnelling & Trenchless Technology (India) Pvt. Ltd. vs. State of M.P., 2021 (48) GSTL 337 (MP), the Division Bench of this Court has set aside order passed by the respondent as there was no major lapse in the E-Way bill in respect of consignment of the goods. Hence, it is prayed that the petition be allowed and the impugned order be set aside. Submission of counsel for the respondent 5. Shri Anand Soni, learned Addl. The Advocate General for the respondent/State 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 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....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r seizure on the person transporting the goods. (2) The provisions of sub-section (6) of section 67 shall, mutatis mutandis, apply for detention and seizure of goods and conveyances. (3) The proper officer detaining or seizing goods or conveyances shall issue a notice specifying the tax and penalty payable and thereafter, pass an order for payment of tax and penalty under clause (a) or clause (b) or clause (c). (4) No tax, interest or penalty shall be determined under sub-section (3) without giving the person concerned an opportunity of being heard. (5) On payment of the amount referred to in sub-section (1), all proceedings in respect of the notice specified in sub-section (3) shall be deemed to be concluded. (6) Where the person transporting any goods or the owner of the goods fails to pay the amount of tax and penalty as provided in sub- section (1) within seven days of such detention or seizure, further proceedings shall be initiated in accordance 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....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....and a unique number will be generated on the said portal : Provided further that where the goods to be transported are supplied through an e-commerce 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. Explanation 1- For the purposes of this rule, the expression "handicraft goods" has the meaning as assigned to it in notification (Mo. KA.NI.-2-1414/XI....