GST E Waybill | No Vehicle Details Change Due to Goods Under Transit Therefore No Penalty: Allahabad HC
The Allahabad High Court ruled that for goods in transit, the vehicle number in the bilty (consignment note) could not be altered upon change of vehicle due to breakdown.
The penalty order is been quashed by the court because the vehicle number was updated in Part B of the GST e-way bill. Petitioner’s goods were intercepted, and the penalty was levied under section 129(3) of the Uttar Pradesh Goods and Services.
The Allahabad High Court ruled that for goods in transit, the vehicle number in the bilty (consignment note) could not be altered upon change of vehicle because of breakdown. The penalty order is been quashed by the court because the vehicle number was updated in Part B of the e-way bill.
The petitioner’s goods were intercepted, and a penalty was levied under section 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017 on the basis that the bilty and invoice accompanying the goods had before the vehicle’s number.
The petitioner’s counsel claimed that the vehicle that has the goods was modified because of the breakdown and the new vehicle number was revised via the transporter on Part-B of the GST e-way bill.
No discrepancy between the goods and the e-way bill is there, the court noted.
On the perusal of the documents, it is clear that Part B of the e-waybill has been modified because of the change of the vehicle. It is sure that when a vehicle is altered, the number in the bilty cannot be varied as the goods were in transit.
The first foundation is groundless and is abandoned, Justice Shekhar B. Saraf ruled.
| Case Title | M/S Abhishek Sales v/s State Of U.P. |
| Case No. | WRIT TAX No. – 7 of 2020 |
| Date | 23.02.2024 |
| Counsel for Petitioner:- | Shubham Agrawal |
| Counsel for Respondent:- | C.S.C. |
| Allahabad High Court | Read Order |
