The Kerala High Court held that goods can’t be detained for non-mention of payment of GST on the e-way bill as per the SGST Act, 2017, and R.138A of SGST Rules.
The Petitioner was transporting the consignment of the old generator and the same was detained by the Assistant State Tax Officer. The e-way bill that was accompanied by the transportation had no mention of payment of GST on it and the officer detained the vehicle along with the goods at the very instant.
As the person in- charge of conveyance, the petitioner had an invoice that contained the details of tax paid, and the same was accompanied during the transportation.
The Single Bench of Justice A.K Jayashankaran Nambiar pronounced the order based on the Writ Petition filed by Mr.Krishnakumar for quashing the detention order and demand notice issued by the respondent.
Rule 138A of SGST Rules elaborates the documents and devices to be carried by a person-in-charge of a conveyance;
(1) The person in charge of a conveyance shall 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:
The bench observed the facts and circumstances of the case along with the submissions made across the bar and opined that this Writ is granted by quashing the detention order and demand notice.
In the light of the judgment of the same court dated 12.08.2020, W.P(C).No.16356 of 2020, the Hon’ble bench allowed the Writ petition for the petitioner.
