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(Last Updated On: April 14, 2019)

Gujarat High Court

F S Enterprise Vs State of Gujarat

Special Civil Application No. 7062 of 2019

12/04/2019

1. Mr. Uchit Sheth, learned advocate for the petitioner has invited the attention of the court to the Form GST MOV-06 whereby the vehicle as well as the goods of the petitioner have been detained under section 129(1) of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as “the CGST Act”) and the other relevant statutory provisions, to submit that the order of detention has been made on the ground that the lorry receipt issued by the transporter is photocopy without computerized serial number and contact number details. The attention of the court was invited to section 68 of the CGST Act, to point out that the same provides that the Government may require the person in-charge of a conveyance carrying any consignment of goods of value exceeding such amount as may be specified to carry with him such documents and such devices as may be prescribed. Reference was made to rule 138A of the Central Goods and Services Tax Rules, 2017 to point out the nature of the documents and devices which are required to be carried by a person in-charge of a conveyance. Referring to sub-rule (1) thereof, it was submitted that the person in-charge of a conveyance is required to carry –

(a) the invoice or bill of supply or delivery challan, as the case may be; and (b) a copy of the e-way bill in physical form or the e-way bill number in electronic form or mapped to a Radio Frequency Identification Device embedded on to the conveyance in such manner as may be notified by the Commissioner. It was submitted that therefore, in case either of these documents are not carried by the person in-charge of the conveyance, the respondents would be justified in resorting to action under section 129 of the CGST Act. Insofar as the Lorry Receipt issued by the transporter is concerned, carrying the same is not a requirement prescribed under rule 138A(1) of the rules. It was submitted that under the circumstances, in the absence of any statutory provision empowering the respondents to make an order of detention under section 129(1) of the CGST Act for any deficiency in the lorry receipt issued by the transporter, the impugned order of detention is without authority of law.

2. This court has also heard Mr. Utkarsh Sharma, learned Assistant Government Pleader for the respondents.

3. Prima facie, the contention raised by the learned advocate for the petitioner appears to be valid. Under the circumstances, a prima facie case has been made out for grant of interim relief as prayed for in the petition.

4. Stand over to 18^thApril, 2019. By way of further interim relief, the respondents are directed to forthwith release the truck No.GJ-04-AW 1999 along with the goods contained therein.

Direct Service is permitted.

Unfilled Part B of Eway bill is not minor omission : HC

Goods to be released on Bond even if multiple invoices in one e-way bill mentioned : HC

One Eway bill for Multiple Invoices : HC released Goods on Simple Bond

Goods can not be released under GST by simple bond : HC

GST on Supply , not on nature of transport ,No Eway bill required for transportation of used personal effect (New Car Purchased) : HC

Vehicle entered city before expiry of time in eway bill, Seizure order quashed : HC

Goods can not be seized even if not accompanied with part-B of e-way bill : HC

Goods couldn’t be seized if e-way bill generated before seizure order: HC

Release of detained goods due to wrong distance in Eway Bill : HC direction to GST authorities

Seized goods to be released if e-way bill produced before date fixed for reply :HC

Goods to be released on indemnity bond if wrong truck no. mentioned in eway bill by mistake : HC