TMI Blog2020 (2) TMI 1158X X X X Extracts X X X X X X X X Extracts X X X X ..... orementioned reply is not a routine reply but backed by relevant provisions and circulars as mentioned above, which is required to be considered dispassionately and in a pragmatic manner - on the merits of the matter, it is not commented, as it may have a far reaching effect in respect of any adjudication. 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 observed without being examined by the authorities who issued the notices and the appellate authorities if any. The petitioner is directed to submit a bank guarantee in terms of the provisions of Section 129 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... information in Part A of the Form GST e-way bill-01(electronically). For the reasons that the transporter did not fill up that form, in other words, did not comply with the requirement of law in discharging the obligation, three trailers/vehicles while in the jurisdiction of Kochi were intercepted and retained by the Kochi Authorities. It is further submitted that the alleged detention could not have been done under the provisions of Section 129 of the Act, in view of Ext.P7 circular dated 22.11.2017 issued by the Ministry of Finance whereby in respect of the other items, including the cranes in the instant case has been referred to be exempted from the applicability of IGST in the absence of any 'supply'. It is just like that if t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontroversy involved in the present case assailing the impugned notices cannot be adjudicated at this stage of the matter, particularly when the petitioner has already submitted reply. The aforementioned reply is not a routine reply but backed by relevant provisions and circulars as mentioned above, which in my view, is required to be considered dispassionately and in a pragmatic manner. I would not be commenting any further on the merits of the matter as it may have a far reaching effect in respect of any adjudication. 6. For the sake of brevity, the relevant provisions of the circular Ext.P7 is extracted herein below: The issue of IGST exemption on inter-state movement of various modes of conveyance, between distinct persons as spec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uld, in such circumstances, be not as already observed without being examined by the authorities who issued the notices and the appellate authorities if any. 7. For the time being, I command the petitioner to submit a bank guarantee in terms of the provisions of Section 129 of the CGST Act for release of the vehicle. However, that would be without prejudice and subject to the outcome of the decision to be taken by the adjudicating authority. In case the petitioner furnishes the bank guarantee within a period of one week, the seized trailers along with the goods would be released in accordance with law. This writ petition stands disposed of. APPENDIX PETITIONER'S/S EXHIBITS: ..... X X X X Extracts X X X X X X X X Extracts X X X X
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