TMI Blog2017 (12) TMI 1781X X X X Extracts X X X X X X X X Extracts X X X X ..... pto 31-12-2017, issued by the State of Andhra Pradesh, and G.O. Ms. No.180, dated 9-8-2017, issued by the State of Telangana, are not enforceable insofar as the inter-State movement of goods and services is concerned. 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. The goods along with the vehicles belonging to the petitioners shall be released on their executing a bond to the effect that in the event of determination of tax liability, they will pay the tax along ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rliament to make laws with respect to goods and services tax where the supply of goods, or of services, or both takes place in the course of inter-State trade or commerce. The Parliament has accordingly enacted the IGST Act in respect of supply of goods, or of services, or both taking place in the course of inter-State trade or commerce. It has also enacted Central Goods and Services Tax Act, 2017 (hereinafter referred to as the CGST Act ), governing levy of tax on intra-State supply of goods or services or both except supply of alcoholic liquor for human consumption and other exempted categories which are brought under the purview of the Goods and Services Tax Council. The respective State Governments also enacted State laws governing col ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eration of Form - GST e-Waybill by the supplier or recipient registered in the State of Andhra Pradesh. A similar G.O. has been issued by the Government of Telangana, vide GO. Ms. No. 180, Revenue (Commercial Taxes-II) Department, dated 9-8-2017. These G.Os., were issued under the provisions of Rule 138 of the GST Rules of the respective State of Telangana and Andhra Pradesh. 6. The primordium of the case of the petitioner is that as result of the constitutional mandate contained in clause (2) of Article 246(A) of the Constitution of India, Parliament alone has the power to make laws with respect to inter-State trade or commerce involving supply of goods or services and that therefore the State Governments are denuded of the power to lay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nveyance carrying any consignment of goods shall carry while the goods are in movement or in transit storage. A perusal of the above reproduced Rule does not show that the same is made with reference to the inter-State movement of goods or services. As the State Legislature is competent to make laws only with reference to the intra-State movement of goods or services, Rule 138 has to be construed as being applicable only to such goods or services. This being the position, prima facie this Court is of the opinion that G.O.Ms. No. 309, dated 24-7-2017, as extended by G.O. Ms. No. 446, dated 3-10-2017, upto 31-12-2017, issued by the State of Andhra Pradesh, and G.O. Ms. No.180, dated 9-8-2017, issued by the State of Telangana, are not enfor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bond to the effect that in the event of determination of tax liability, they will pay the tax along with the penalty, if any. (ii) Both the State Governments shall prepare a proforma bond to be executed by the custodian of the goods at the time of their interception in either of the States of Andhra Pradesh and Telangana to the effect that in the event of determination of tax liability they will pay the tax and penalty, if any. It is made clear that if the custodian is not the dealer, the latter will be vicariously liable for the bond executed by the former. (iii) Wherever e-way bill/tax invoice/delivery challan of the originating State is produced by the custodian of the goods at the time of check, the goods/vehicle shall not b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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