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2020 (11) TMI 920 - KERALA HIGH COURTDetention of goods alongwith vehicle - reason for detention is mis-match in the value of the goods transported, as shown in the e-way bill and job work invoice that accompanied the transportation of the goods - HELD THAT:- Inasmuch as the detention of the goods was during the return journey from the job-workers premises to the petitioner's premises, the documents that ought to have accompanied the transportation were the job work invoice, the delivery challan and the e-way bill. In the instant case, it is not in dispute that the consignment was covered by the job-work invoice, an e-way bill as also the delivery challan that originally accompanied the goods on its transportation from Ernakulam to the job worker's premises in Salem. As per the statutory provisions, when goods are sent to other premises for job work, it is the same delivery challan that has to accompany the transportation for the onward and return journey as well. At any rate the objection of the respondents is only with regard to the value shown in the e-way bill that accompanied the goods on its return journey. In as much as there could be no doubt with regard to the identity of the goods that were being transported, and the difference in the value shown in the e-way bill (from that shown in the original delivery chalan) was only on account of the requirement of maintaining uniformity in the value shown in the tax invoice raised by the job worker and the e-way bill generated by him, the detention in this case was wholly unjustified. The respondents are directed to release the goods and the vehicle to the petitioner on his producing a copy of this judgment before the respondent - petition allowed.
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