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TMI Blog2017 (12) TMI 1781X X X X Extracts X X X X X X X X Extracts X X X X ..... of Andhra Pradesh State/Telangana State, as the case may be. In some of the writ petitions, validity of G.O. Ms. No. 309, dated 24-7-2017/G.O. Ms. No. 180, dated 9-8-2017, envisaging e-waybill of the States concerned in which the goods are received as one of the required documents to accompany the goods, is challenged. 3. The controversy arose in the backdrop of enactment of the Integrated Goods and Services Tax Act, 2017 (hereinafter referred to as "IGST Act"), governing the inter-State movement of the goods. Article 246A inserted by the Constitution (One Hundred and First Amendment) Act, 2016, is a special provision with respect to goods and services tax. Clause (1) thereof empowers the Legislature of every State to make laws with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rules, 2017 (hereinafter referred to as "the CGST Rules"). Rule 138 thereof deals with information to be furnished prior to commencement of movement of goods and generation of e-waybill. This Rule inter alia provides that every registered person, who causes movement of goods of consignment value exceeding fifty thousand rupees, shall, before commencement of such movement, furnish information relating to the said goods in Part A of Form GST EWB-01, electronically, on the common portal. It is the common case that the date with effect from which Rule 138 of the CGST Rules shall come into force has not been notified so far and accordingly the said Rule has not in force. 5. In this situation, the Government of Andhra Pradesh issued G.O. M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ra Pradesh Goods and Services Tax Rules, 2017 and the Telangana Goods and Services Tax Rules, 2017. 8. Prima facie, this Court is of the opinion that when the Constitution has conferred exclusive legislative power on the Parliament in respect of supply of goods or of services or both in the course of inter-State trade or commerce, the State Governments are denuded of the jurisdiction to prescribe any Rules governing such transactions. Further, reliance on Rule 138 of the CGST Rules, which is in pari materia in the State Rules framed by both the States, is misplaced. For better appreciation of this aspect, Rule 138 of the A.P. Goods and Services Taxes Rules, 2017, is reproduced hereunder. 138. E-way Rule. - Till such time as an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rim relief sought by the petitioners, in view of the prima facie findings arrived at by this Court hereinbefore, we are of the opinion that the detention of goods along with vehicles by the States of Andhra Pradesh and Telangana only on the ground of non-generation of e-waybill by the traders of their respective States receiving the goods, is not permissible. However, in order to address the apprehension of the Learned Special Standing Counsel for Commercial Taxes of both the States that there is a likelihood of evasion of tax by certain traders if proper check is not administered, the following directions which include that of general in nature applicable to all cases in future, till Rule 138 of the CGST Rules notified or pending further o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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