9911796707
TMI Blog2020 (2) TMI 1158X X X X Extracts X X X X X X X X Extracts X X X X ..... ise that the already purchased cranes working in Orissa were entrusted to the transporter - M/s.Zinka Logistics Solutions Pvt.Ltd for transportation to Kochi and in that respect, three separate delivery chalans were issued vide Exts.P2 and P2(a) and P2(b). 2. Sri.A.Kumar, learned counsel appearing on behalf of the petitioner submits that as per the requirement of law, the petitioner generated e-way bills with the Part A details in accordance with Rule 138 of the Central Goods Service Tax Rules, 2015 (hereinafter referred to as 'the Rules', for short). Pursuing the aforementioned provisions of sub rule 1 of Rule 138 of the Rules, it is a mandatory obligation upon a transporter to also fill the information in Part A of the Form GST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er at any stage is required to be crushed out for the purpose of eligibility to tax or penal/ty. 4. It is submitted by the learned counsel appearing on behalf of the Revenue, who particularly relied upon the provisions of Section 129(1) of the CGST Act starting with the non obstante clause, that whenever there is violation of any provisions of the Act, the detention or seizure and release of the goods will be subjected to terms and conditions which are inevitable, even including the confiscation proceedings under Section 130 and thus urged this Court for dismissal of the writ petition. 5. Having heard the learned counsel for the parties on the aforelines, I am of the prima facie view that the controversy involved in the present case assai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f such goods is for further supply of the same goods, such inter-state movement shall be treated 'neither as a supply of goods or supply of service', and consequently no IGST would be applicable on such movements. 3. In this context, it is also reiterated that applicable CGST/SGST/IGST, as the case may be, is leviable on repairs and maintenance done for such goods. 4. Difficulty if any, in the implementation of the circular should be brought to the notice of the Board. Hindi version would follow." It is being clarified that in the kind of a transaction referred to therein and involved in the present case, there is no question of any supply and thus applicability of the GST would, in such circumstances, be not as already observe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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