The Competent Authority had seized the assessee’s new loader/tipper with temporary registration number coming from Jamshedpur under section 129(1) on the ground that the assessee had not furnished the E-way bill immediately at time of detention. He also imposed the penalty under section 129(3).
On writ petition, the assessee contended that the requirement of E-way bill had been made applicable under the Central GST with effect from 1-2-2018 and was not in place on the date of seizure though the State of U.P. alone had made a provision for the E-way bill earlier but that was not applicable to the State of Jharkhand from where the said loader/tipper had started journey.
Whether since loader/tipper was duly supported by other documents including temporary registration number ensuring no possibility of evasion of tax, Competent Authority was to be directed to release loader/tipper without demanding any security from assessee – Held, yes
Citation: [2018] 94 taxmann.com 228 (Allahabad)