The Kerala High Court in its recent order has held that goods can’t be detained for non-mention of payment of GST details on the e-way bill as per the Kerela SGST Act, 2017 and Rule 138A of Kerala SGST Rules,2017.
Facts of the case:
- The Petitioner Mr.Krishnakumar was transporting the consignment of the old generator and the same was detained by the Assistant State Tax Officer. The e-way bill that was accompanied by the transportation had no mention of payment of GST on it and the officer detained the vehicle along with the goods at the very instant.
- As the person in- charge of conveyance, the petitioner had an invoice that contained the details of tax paid, and the same was accompanied during the transportation.
Ruling of Kerela High Court:
The Single Bench of Justice A.K Jayashankaran Nambiar pronounced the order and disposed the Writ Petition filed by the petitioner by quashing the detention order and demand notice issued by the respondent.
Rule 138A of the Kerela SGST Rules,2017 elaborates the documents and devices to be carried by a person-in-charge of a conveyance;
(1) The person in charge of a conveyance shall carry—
(a) the invoice or bill of supply or delivery challan, as the case may be; and
(b) a copy of the e-way bill in physical form or the e-way bill number in electronic form or mapped to a Radio Frequency Identification Device embedded on to the conveyance in such manner as may be notified by the Commissioner:
The bench observed the facts and circumstances of the case along with the submissions made across the bar and opined that this Writ is granted by quashing the detention order and demand notice and allowed the writ.
It is pertinent to mention here that similar ruling was passed by the Hon’ble Court earlier also. Further in the case of M.R. Traders Vs Assistant State Tax Officer, Kerala High Court had held that address shown in the invoice is different from the address shown in the E Way bill etc. is only a clerical mistake and is not a serious mistake which should justify the detention and penalty proceedings.
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