TaxTMI 
TaxTMI 
2025 (9) TMI 1148
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....hat the petitioner is a registered company having GSTIN 09AACCC3888K1Z5 and engaged in manufacturing of M.S. Pipes. He submits that in the normal course of business, the petitioner placed purchase order on 4.1.2019 to Steel Authority of India Limited (herein after referred to as 'SAIL') through its branch office situated at Navyug Market, Ghaziabad for purchase of four HR Coils, which were dispatched from Raurkela Steel Plant of SAIL through Railways vide tax invoice no. OS0032006078 dated 16.1.2019 on which SGST and CGST were charged and on receiving the information from branch office of SAIL regarding receipt of four HR Coils at Ghaziabad Railway Sliding, the petitioner took delivery of the same. He submits that since out of four HR Coils....
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....ecifically mentioned however, since two HR Coils were to be delivered to the place of job worker and remaining two HR coils were to be delivered at the manufacturing unit, therefore, e-way bill was generated for two HR coils, which was available at the time of interception but on the e-way bill merely two HR coils were mentioned, therefore, adverse inference has been drawn against the petitioner. He submits that instead of taking the goods in question up to the manufacturing unit and then again send to the place of job worker, the transporter was directed to unload the two HR coils directly at the place of job worker, therefore, no adverse inference can be drawn for such action of the petitioner. 6. Per contra, learned ACSC supports the ....
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....6.2019 and at the time of interception, the goods in question were found at different destination from the destination mentioned in the accompanying documents. After physical verification as well as detention of goods, a stand has been taken by the petitioner that the goods were sent for job work, a challan has been issued as such there is no contravention of the provisions of the Act. However, learned ACSC has submitted that there are contravention of the provisions prescribed under Rule 45 and 55 of the GST Rules as goods send for job work a challan is required to be issued and in the absence thereof, the proceedings are justified. 10. Before proceeding further, it is pertinent to quote here the relevant Rules of GST Rules:- ....
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....this behalf: Provided that any extension of the time limit notified by the Commissioner of State tax or the Commissioner of Union territory tax shall be deemed to benotified by the Commissioner.] (4) Where the inputs or capital goods are not returned to the principal within the time stipulated in section 143, it shall be deemed that such inputs or capital goods had been supplied by the principal to the job worker on the day when the said inputs or capital goods were sent out and the said supply shall be declared in FORM GSTR-1 and the principal shall be liable to pay the tax along with applicable interest. Rule 55. Transportation of goods without issue of invoice.- (1) For the purposes of- (a) supply of l....
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....IGNEE; (b) the duplicate copy being marked as DUPLICATE FOR TRANSPORTER; and (c) the triplicate copy being marked as TRIPLICATE FOR CONSIGNER. (3) Where goods are being transported on a delivery challan in lieu of invoice, the same shall be declared as specified in rule 138. (4) Where the goods being transported are for the purpose of supply to the recipient but the tax invoice could not be issued at the time of removal of goods for the purpose of supply, the supplier shall issue a tax invoice after delivery of goods. (5) Where the goods are being transported in a semi knocked down or completely knocked down condition 1[or in batches or lots] - (a) the supplier shall issue the complete i....