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2021 (2) TMI 552 - Commissioner - GSTConfiscation of goods alongwith the vehicle - Valid E-way bill was not available with the conveyance at the time of interception - Vehicle number not updated in the E-way Bill - HELD THAT:- M/s. Prerna Export, Shivaji Nagar, Madanganj, Kishangarh, Rajasthan has imported the goods ABRASIVES from China. During the course of verification of vehicle No. RJ14-GE-4146 by the officers of CGST Division, B, Jaipur the E-way Bill Number 721075239264, dated 4-6-2019 of Part-A of E-way Bill was having the shipping address Shivaji Nagar, Madanganj, Kishangarh, Rajasthan-305801 whereas, in Part-B of E-Way Bill the vehicle Number was shown different as RJ-19-GF-0560. Thus it is clear that the E-way Bill found during verification was not valid/proper for movement of vehicle. The appellant has contended that when the goods reached to Jaipur, the goods were being carried in another Vehicle Number RJ 14 GE 4146 to their office at Bani Park, Jaipur from the location of the local transporter, which is the distance upto 50 kilometers. But it is found that in the E-way Bill the address, has been shown as Shivaji Nagar, Madanganj Kishangarh, Rajasthan. The distance of Kishangarh is more than 50 Kilometer from Jaipur. As per Rule 138(5) of CGST Rules, 2017 - Where the goods are transferred from one conveyance to another, the consignor or the recipient, who has provided information in Part-A of the FORM GST EWB-01, or the transporter shall, before such transfer and further movement of goods, update the details of conveyance in the E-way Bill on the common portal in Part-B of FORM GST EWB-01. Further, as per Notification 12/2018-C.T., dated 7-3-2018 while transporting the goods from the place of transporter to the place of the consignee for more than 50 kilometer the part-B of E-way Bill has to be updated with the actual vehicle number. But the appellant has failed to do so. It is also found that in fact, the goods were found loaded in vehicle No. RJ 14 GE 4146 whereas, in Part-B of GST EWB-01 the vehicle number was mentioned as RJ 19 GF 0560. Therefore the driver of the vehicle was not carrying a valid E-way Bill at the time of interception of the vehicle. Thus, the appellant’s contention is not acceptable. The E-way Bill shall not be valid for movement of goods by road unless the information in Part-A and Part-B of FORM GST EWB-01 has been furnished correctly. Appeal dismissed - decided against appellant.
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