HC quashes seizure order issued under UPGST Act, 2017 on the ground that vehicle registration number was handwritten on the e-way bill during inter-state transport of goods from Himanchal Pradesh (HP) / Punjab to Uttar Pradesh.
It notes that, on account of resistance by transport unions, in some cases, the vehicles belonging to HP were not permitted to transport goods beyond Chandigarh, therefore, goods had to be first unloaded from vehicles at Chandigarh and thereafter loaded in another vehicle for onward journey.
Further Observes that, in few States such as HP, Jammu & Kashmir, transport vehicles are governed by dictation of transport unions who do not allow transport vehicles to ply without their consent / on particular routes; Vehicle no. was duly mentioned when e-way bill was issued initially at the start of journey from HP/Punjab, remarks HC, while holding that, in such peculiar circumstance assessee had no option but to mention subsequent vehicle no. by hand for onward journey since the portal was not accepting 2 vehicle nos. for one transaction.
Consequently, HC directs release of seized goods finding no irregularity on the part of the assessee/transport company and leaves it open to GST authorities to realize from the assessee shortfall, if any of tax paid on such stock transfer
Citation: [TS-197-HC-2018(ALL)-NT]