The Allahabad High Court recently held that mere non-mentioning of vehicle number of the dealer in Part-B of the E-Way Bill cannot be reason for seizure of the Vehicle under the Goods and Services Tax ( GST ) regime.
The petitioner, in the instant case is engaged in manufacture and supply as well as export of industrial SS Tube, fittings and pipe fittings etc. during the course of transporting the goods, the department inspected the vehicle and seized the same on ground that the e-way bill accompanied is not valid as Part-B of the same is not entered.
Before the High Court, the petitioner contended that both the consignor and consignee are registered dealers and IGST @ 18% has been charged by the petitioner and that petitioner is registered bonafide dealer, therefore, objection with regard to non filling Part-B of e-way bill is nothing but clearly an abuse of process of law. They further relied on the CBEC Notification No.12/2008-Central Tax dated 07.03.2018
Allowing the petition, the bench comprising Justice Ashok Kumar and Krishna Murari held that all the documents were accompanied the goods, details are duly mentioned which reflects from the perusal of the documents. “Merely of none mentioning of the vehicle no. in Part-B cannot be a ground for seizure of the goods. We hold that the order of seizure is totally illegal and once the petitioner has placed the material and evidence with regard to its claim, it was obligatory on the part of the respondent no.2 to consider and pass an appropriate reasoned order. In this case, no reasons are assigned nor any discussion is mentioned in the impugned order of seizure and notice of penalty.”
Accordingly, the bench quashed the impugned seizure order and directed the department to release the goods.
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