2023 (1) TMI 242 - HC - GST
Detention of goods with vehicle - necessity of having TDS/e-way bill as the GST Council had exempted for carrying of e-way bill till 31.03.2018 - HELD THAT:- As far as requirement of eway bill/TDS is concerned, the matter is no more res integra and has already settled by Division Bench of this Court in case of M/S GODREJ AND BOYCE MANUFACTURING CO. LTD., L.G. ELECTRONICS INDIA PVT. LTD., BHARTI AIRTEL LIMITED, M/S GUALA CLOSURES (INDIA) PVT. LTD., M/S. RAS POLYTEX PVT. LIMITED, RIMJHIM ISPAT LIMITED, RIMJHIM ISPAT LIMITED, M/S. GAURANG PRODUCTS PVT. LTD., M/S. ADITYA BIRLA FASHION AND RETAIL LTD., M/S. NAVYUG AIRCONDITIONING AND M/S. PROACTIVE PLAST PVT. LTD. VERSUS STATE OF U.P. AND 02 OTHERS AND STATE OF U.P. AND 3 OTHERS [2018 (9) TMI 1261 - ALLAHABAD HIGH COURT] followed by coordinate Bench of this Court in M/S H.B.L. POWER SYSTEMS LTD THRU AUTHORISED SIGNATORY VERSUS STATE OF U.P. THRU PRIN. SECY. DEPT OF TAX AND REGISTRATION AND ORS [2022 (8) TMI 49 - ALLAHABAD HIGH COURT]. The Division Bench of this Court has held that on the basis of instructions of GST Council the requirement of having e-way bill till 31.03.2018 was dispensed with - the order passed by the first appellate authority requiring the petitioner to have e-way/TDS bill when the vehicle was detained on 03.03.2018 does not hold good and the order dated 10.12.2021 is set-aside to that extent.
This Court finds that explanation furnished by the petitioner before the authorities as well as the first appellate authority was specific that it was used five to six times for transportation of raw material and it was not a finished product which was transported by the petitioner where requirement of new bags arises - the explanation afforded by the petitioner appeals to the Court and the finding recorded by the fist appellate authority does not hold any ground, in view of the said fact, the order passed by the first appellate authority in appeal is hereby set-aside.