TaxTMI 
TaxTMI 
2026 (9) TMI 1822
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....missioner, Mobile Squad, Masoura, Lalitpur, against order in appeal dated-14.01.2020 passed by First appellate authority vide which by allowing the first appeal of respondent herein set aside the penalty, fine and proceedings initiated by the proper officer. 2. Background facts of the case in brief are that consignment old used iron was dispatched from M/s Mahajan steel traders, Raipur (C.G) GSTN No. 22ASVPM6223A1ZY, to M/s Jay Shree steels, Sood colony, Gwalior Road, Jhansi (U.P) on 24.11.2017, vehicle bearing registration no. CG-07 CA-4387, was stopped and intercepted at Chandera, Jhansi Road, Lalitpur (U.P) by mobile squad formed under UPGST, Act. For verification of the goods and documents accompanied thereto vehicle was dropped to M....
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.... the department has submitted that section 68 of CGST/UPGST act obligates the person in charge of a convene carrying any consignment of goods exceeding the value of Rs. 50,000/- to show e-way bill if asked by the officers or revenue as per rule 138 of CGST rules 2017. He further submitted that carrying the goods without a valid e-way bill constitutes a clear breach of law attracting detention, seizure and imposition of penalty u/s 129 read with section 122 of CGST act. 6. On the contrary learned counsel appearing for respondent has countered the version of revenue by submitting that as soon as vehicle was intercepted e-way bill was generated and submitted before proper officer of revenue. She further submitted that vehicle was intercepte....
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....h section 122 of CGST/UPGST act, was sustainable in law for non-producing e-way bill on relevant date and time? FINDINGS WITH REASONS. 9. Both the questions formulated above are dependent to each other and thus to avoid the repetition of facts and unnecessary burdening the order both are being discussed together. 10. First of all, we come to the question of mandatorily requirement of carrying e-way bill for inter-state movement of goods on 24.11.2017. Rule 138 CGST rules 2017 deals with mechanism of e-way bills however, making explicit provisions for e-way bill by notification no. 27/2017-central tax dated 30.08.2017, rule 138 was substituted but its mandatory operational date was not notified. Vide further notification no. 74/2017....