9911796707
TMI Blog2020 (11) TMI 920X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri. Job Abraham, Sri. Ajay V. Anand JUDGMENT The petitioner has approached this Court aggrieved by Ext.P7 notice issued in FORM GST MOV-7 detaining a consignment of goods that was being transported from Salem to Ernakulam. The goods in question were detained at Walayar on 10.11.2020 and the reason for detention is seen as a mis-match in the value of the goods transported, as shown in the e-way ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ccompanied the transportation from the job worker's premises in Salem to the petitioner in Ernakulam. It is stated that the value shown in the e-way bill is only Rs. 3469.76/- whereas, the consignment of the MS plates that was sent for job work was valued at Rs. 8,27,708.87/-. The said difference in the value is shown as the reason for the detention as the value shown in the e-way bill did not mat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lam 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uirement of maintaining uniformity in the value shown in the tax invoice raised by the job worker and the e-way bill generated by him, I am of the view that the detention in this case was wholly unjustified. Accordingly, I allow this writ petition by quashing Exts.P5,P6 and P7 and directing the respondents to release the goods and the vehicle to the petitioner on his producing a copy of this judg ..... X X X X Extracts X X X X X X X X Extracts X X X X
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