Recently in Allahabad high court decision, it was stated that the goods can’t be seized in the case of non-filing of E Way Bill Part-B and that too within the distance of 50 km.
The written petition was filed by the challenging petitioner against the seizure order and the further penalty notice passed/issued under Section 129 (1) and 129 (3) of the Act respectively.
The incident is as according that The petitioner and the consignee and all the parties covered in the petition are registered under the goods and services tax act 2017.
Particularly the court has understood the point that the goods were being transported for further transportation and in the case, the transporter was well accompanied with all the invoices.
The conditions were well maintained and the court itself agreed to the facts that Goods were transported for a distance up to 50 Km within the State from the place of business of consignor to place of transporter for the further transportation of goods, in this, the transporter wish not to furnish the details in ‘Part B’ of GST e-way bill-01.
Read Also: E Way Bill Multi-Vehicle Option: How It Works on Govt Portal?
The final decision was based on the following act rules and provisons, “Since the consignor and consignee both are registered dealers as well as the present petitioner who is a transport company, there is no basis or reason not to accept the contention of the learned counsel for the petitioner and further once the Government itself has clarified the situation by allowing the transporter/dealer to fill up ‘Part B’ of the e-way bill when the goods are reloaded in a vehicle which is meant for delivery to the consignee, there remain no reasons to seize the goods and the vehicle”
Recommended: No Need of Physical Copy of GST E Way Bill: Allahabad High Court
