HC quashes seizure order/show cause notice passed/issued u/s 129 of CGST Act for non-filing of Part-B of e-Way Bill during movement of goods within State of U.P up to transporter’s premises. Accepts assessee’s contention that in terms of amendment to Rule 138 of CGST Rules vide Notification No. 12/2018-Central Tax, it was not obliged to fill details of conveyance in Part-B where goods were being transported up to a distance of 50 kms within the State, from the place of consignor’s business to the place of transporter for further transportation. Finds force in assessee’s submission that there was no intention to evade payment of tax for the reason that it had charged IGST @ 18% in respect of such goods consigned to Gujarat.Noting that all the documents accompanied the goods and requisite details were duly mentioned, HC elucidates that mere non-mentioning of vehicle no. in Part-B cannot be a ground for seizure of goods. Moreover, states that it was obligatory on Revenue’s part to pass an appropriate reasoned order on noting that no reasons were assigned nor any discussion mentioned therein, consequently directs release of seized goods & vehicle.
Citation: [TS-154-HC-2018(ALL)
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