TaxTMI 
TaxTMI 
2025 (11) TMI 112
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.... kinds of wire netting (fencing), barbed, wires, nails & welded wire mesh. He submits that in the normal course of business, the petitioner purchased the goods from M/s Shakumbhari Ispat & Power Ltd, West Bengal for its transportation to Ghaziabad, UP. He submits that the goods in question were loaded in Vehicle No. RJ02 GB5224 and at the time of movement of the goods, the driver of the vehicle has been instructed to take the vehicle at the place of job work i.e. M/s Usha International, which was at a distance of only 1 km from the place of petitioner's firm. Thereafter, delivery challan and e-way bill was also generated. He submits that the goods were intercepted on 18.4.2019 and the driver of the vehicle produced the document accompanying....
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....tation No. 2025:AHC:164090). 7. After hearing learned counsel for the parties, the Court has perused the records. 8. It is not in dispute that goods were moved from West Bengal to UP and at the time of interception, no proper/ requisite documents were produced in respect of the goods sent for job work but no documentary evidence was adduced, however, before the seizure order, the e-way bill was produced. 9. This Court in the case of Nippon Tubes Limited (supra) has held as under: 10. The record shows that in respect of the goods sent for job worker, no relevant document i.e. delivery challan was prepared as required under Rule 45 and 55 of GST Rules and further no e-way bill was produced at any stage. Therefore, in the abs....
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.... goods to another job worker: Provided that the challan issued by the principal may be endorsed by the job worker, indicating therein the quantity and description of goods where the goods are sent by one job worker to another or are returned to the principal: Provided further that the challan endorsed by the job worker may be further endorsed by another job worker, indicating therein the quantity and description of goods where the goods are sent by one job worker to another or are returned to the principal.] (2) The challan issued by the principal to the job worker shall contain the details specified in rule 55. (3) The details of challans in respect of goods dispatched to a job worker or received from a ....
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....e of removal of goods for transportation, containing the following details, namely:- (i) date and number of the delivery challan; (ii) name, address and Goods and Services Tax Identification Number of the consigner, if registered; (iii) name, address and Goods and Services Tax Identification Number or Unique Identity Number of the consignee, if registered; (iv) Harmonised System of Nomenclature code and description of goods; (v) quantity (provisional, where the exact quantity being supplied is not known ); (vi) taxable value; (vii) tax rate and tax amount - central tax, State tax, integrated tax, Union territory tax or cess, where the transportation is for supply to the consigne....