The High Court of Kerala has ruled that E-Way Bill is mandatory for transporting goods where value of each invoice is lower than ₹50,000 individually but exceeds ₹ 50,000 when aggregate is calculated.
The Court was dealing with two appeals from the same consignor, Bon Cargos Private ltd. who is a Goods Transport Agency. In the first appeal goods detained were covered by two invoices raised by the consignor, one dated 04.09.2020 and the other dated 05.09.2020; respectively having value of Rs.33,748/-. There was no e-way bill accompanying the consignment. In the second appeal, the consignor had raised two separate invoices to the identical consignee with respective value of Rs.43,836/- and Rs.11,593/-; both dated 17.08.2020. The consignor generated e-way bills for the two invoices, but the appellant-Transport Agency did not update part B of the e-way bill. Both the goods were also transported in the same vehicle together and was detained for reason of there being no e-way bill accompanying the goods.
Justice K. Vinod Chandran and Justice T.R. Ravi while dismissing both the appeals held, “. . . .When goods of the same consignor covered by different invoices are consigned together in one vehicle; the value will be the total of that in the multiple invoices. We are hence not satisfied that the detention was without jurisdiction.”
Subscribe Taxscan Premium to view the JudgmentSupport our journalism by subscribing to Taxscan AdFree. We welcome your comments at info@taxscan.in
