2025 (11) TMI 492

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....ner made inward supply of machinery parts from Honesty Machine Tools, Mumabai (Maharashtra). The said goods were to be supplied to the petitioner; whereas, the shipment was to be made to Ojas Enterprises, Muzaffarnagar (UP). He further submits that the goods in question were transported vide vehicle having registration number RJ 01 GB 8262. He further submits that the goods were purchased by the petitioner, but the same were to be delivered to the address of Ojas Enterprises, Muzaffarnagar. The e-way bill and other documents were generated before the movement of the goods clearly mentioning about the bill to ship transaction. The period of validation of eway bill was upto 07.08.2025 and GR was also prepared. He further submits that while th....

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....that the appellate authority has travelled beyond the notice and has not understood the transaction of bill to ship and held that first, the goods ought to have reached the business place of the petitioner and thereafter, the goods should have been sold and sent from Haryana to Muzaffarnagar. He further submits that the said observation of the appellate authority is against the provisions of the GST Act as well as the circular/Government Order dated 17.01.2024 issued by the Commissioner of State Tax. He further submits that once the eway bill was accompanying, though expired, no intention to evade tax can be attributed to the petitioner as the movement of goods was within the knowledge of the Department. 6. Learned counsel for the petiti....

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.... payment of tax is established. 8. After hearing learned counsel for the parties, the Court has perused the record. 9. It is not in dispute that the transaction in question is bill to ship transaction. The goods were moving from the State of Maharashtra to Muzaffarnagar (U.P.) as is evident from Annexure No. 3 to the writ petition, i.e., the tax invoice, and e-way bill. Further, GR was also issued. The documents clearly establish that the goods were coming from the State of Maharashtra to Muzaffarnagar. The bill to ship transaction has been recognized by the State as well as the circular/Government Order dated 17.01.2024 by the Commissioner, State GST, U.P. (Annexure No. 12 to the writ petition). 10. The goods in question have been....