{"id":238775,"date":"2020-11-07T14:40:40","date_gmt":"2020-11-07T09:10:40","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=238775"},"modified":"2020-11-07T12:22:15","modified_gmt":"2020-11-07T06:52:15","slug":"ker-hc-interstate-delivery-of-exempted-goods-under-the-gst-act-must-bear-an-e-way-bill-as-well-as-a-delivery-challan-detention-of-consignment-held-valid","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2020\/11\/07\/ker-hc-interstate-delivery-of-exempted-goods-under-the-gst-act-must-bear-an-e-way-bill-as-well-as-a-delivery-challan-detention-of-consignment-held-valid\/","title":{"rendered":"Ker HC | Interstate delivery of exempted goods under the GST Act must bear an e-way bill as well as a delivery challan; Detention of consignment held valid"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>Kerala High Court: <\/strong>A.K. Jayasankaran Nambiar, J., while holding the detention of goods valid as per Section 129(1)(b) read with Section 129(3) of the GST Act, discussed the requisites of interstate transactions under the GST Act.<\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #008000;\"><strong>Brief Facts<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\">Facts of the case are enumerated hereunder;<\/p>\n<ol style=\"text-align: justify;\">\n<li>That the petitioner, who is a purchaser of turmeric from an agriculturist in Karnataka, has approached against detention of a consignment in transit.<\/li>\n<li>That it is the case of the petitioner that, the consignment was being transported under cover of an invoice generated by the petitioner in his capacity as purchaser of the goods, which showed the goods as attracting tax on reverse charge basis, and an e-way bill which reflected that the consignment was, as such, exempted from tax.<\/li>\n<li>That the vehicle and the goods were detained, and notice in FORM GST MOV-7 was issued to the petitioner wherein the objection was essentially with regard to the non-registration of the person making the interstate supply, as also the fact that the purchase bill issued by the petitioner was not a valid document for the purposes of supporting an interstate taxable supply.<\/li>\n<li>That it is the aforementioned detention order that the petitioner has moved against, relying on provisions contended herein.<strong style=\"font-family: -apple-system, BlinkMacSystemFont, 'Segoe UI', Roboto, Oxygen-Sans, Ubuntu, Cantarell, 'Helvetica Neue', sans-serif;\">\u00a0<\/strong><\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><span style=\"color: #008000;\"><strong>Contentions<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\">The petitioner contends that, while the consignor agriculturist is not required to take any registration in view of the express provisions of Section 23(1)(b) of the Act, he is also not required to take compulsory registration under Section 24, since the non-obstante clause in Section 24 does not apply to agriculturists mentioned under Section 23. It is his further case that while the e-way bill clearly indicated that the goods were exempted goods, being turmeric bulbs and turmeric, even if the respondents have a case that the goods have been wrongly classified, the same cannot be a reason for detaining the goods under Section 129.<\/p>\n<p style=\"text-align: justify;\">The Government Pleader submitted that the goods on verification were found to not answer the description of exempted goods under HSN Code 910 (for which the consignment was allegedly booked). Further, the consignment was not accompanied by a delivery challan that is required to accompany any consignment of exempted goods sold by an unregistered person.<\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #008000;\"><strong>Observations<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\">The Court observed, <em>\u201c\u2026 non-registration of the consignor, or the alleged misclassification of the goods under transportation, cannot be a ground for detention under Section 129 of the GST Act.\u201d<\/em>\u00a0 However, <strong><em>\u201cthe consignor being an unregistered person, and the goods supplied by him to the petitioner being exempted goods, the transportation had to be covered not only by an e-way bill but also by a delivery challan, and since the transportation was not covered by a delivery challan, the respondents were justified in detaining the consignment.\u201d<\/em><\/strong><\/p>\n<p style=\"text-align: justify;\">The Court deciding upon the liability of the petitioner under Section 129(1)(b) of the Act, said, <em>\u201c(\u2026) the petitioner would have to pay the lesser of an amount equal to 5% of the value of the goods or Rs 25000. In the instant case, the value of the goods being approximately 1000000, the lesser amount would be Rs 25000 which amount the petitioner would necessarily have to pay to obtain a release of the goods and the vehicle.\u201d<\/em><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #008000;\"><strong>Decision<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\">Disposing off the present petition, the Court directed the respondents to release the goods and the vehicle to the petitioner on payment of Rs 25000 by the petitioner, as required in terms of Section 129(1)(b) read with Section 129(3) of the GST Act.[Mohammed Shereef v. State of Kerala, WP (C) No. 23397 of 2020, decided on 02-11-2020]<\/p>\n<hr \/>\n<p><span style=\"color: #008000;\">Sakshi Shukla, Editorial Assistant has put this story together<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court: A.K. Jayasankaran Nambiar, J., while holding the detention of goods valid as per Section 129(1)(b) read with Section 129(3) <\/p>\n","protected":false},"author":67011,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,10],"tags":[29442,43995,43994,2523,29785],"class_list":["post-238775","post","type-post","status-publish","format-standard","hentry","category-casebriefs","category-highcourts","tag-e-way-bill","tag-goods-and-service","tag-gst-act","tag-Kerala_High_Court","tag-law"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Ker HC | Interstate delivery of exempted goods under the GST Act must bear an e-way bill as well as a delivery challan; Detention of consignment held valid | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2020\/11\/07\/ker-hc-interstate-delivery-of-exempted-goods-under-the-gst-act-must-bear-an-e-way-bill-as-well-as-a-delivery-challan-detention-of-consignment-held-valid\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ker HC | Interstate delivery of exempted goods under the GST Act must bear an e-way bill as well as a delivery challan; Detention of consignment held valid\" \/>\n<meta property=\"og:description\" content=\"Kerala High Court: A.K. 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Jayasankaran Nambiar, J. allowed the writ petition and quashed the series of detention notices issued against the petitioner. The petitioner challenged a series of notices of detention, whereby a consignment of goods transported at the instance of the petitioner was detained by the respondent on the\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":335349,"url":"https:\/\/www.scconline.com\/blog\/post\/2024\/11\/16\/allahabad-hc-penalty-goods-in-transit-gst-registration-suspension\/","url_meta":{"origin":238775,"position":1},"title":"Penalty can&#8217;t be imposed on goods in transit with valid tax invoice and e-way bill, even after suspension of GST registration: Allahabad High Court","author":"Editor","date":"November 16, 2024","format":false,"excerpt":"Allahabad High Court directed the authorities to carry out the exercise in terms of Section 129 (1)(a) of the CGST Act within a period of two weeks from the date of this order.","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Allahabad High Court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Allahabad-High-Court.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Allahabad-High-Court.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Allahabad-High-Court.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Allahabad-High-Court.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":264858,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/04\/01\/cal-hc-%e2%94%82-the-interest-of-revenue-has-been-safeguarded-order-of-detention-against-the-state-upheld-in-matter-of-gst-act\/","url_meta":{"origin":238775,"position":2},"title":"Cal HC \u2502 The interest of revenue has been safeguarded; Order of detention against the State upheld in matter of GST Act","author":"Editor","date":"April 1, 2022","format":false,"excerpt":"Calcutta High Court: The Division Bench of T. S. Sivagnanam and Hiranmay Bhattacharyya, JJ., dismissed an appeal and connected application which was filed by the State against\u00a0 the order of detention passed by the authority detaining two trucks containing consignment of steel and other products in WPA 17611 of 2021\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/calcutta-court.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/calcutta-court.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/calcutta-court.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/calcutta-court.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/calcutta-court.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":172454,"url":"https:\/\/www.scconline.com\/blog\/post\/2017\/12\/01\/s-111m-customs-act-can-invoked-goods-not-correspond-respect-value-particular-entry-made-act\/","url_meta":{"origin":238775,"position":3},"title":"S. 111(m) of Customs Act can only be invoked if goods do not correspond in respect of value or any other particular with the Entry made under the Act","author":"Saba","date":"December 1, 2017","format":false,"excerpt":"Madras High Court: The Court recently addressed a writ petition filed under Article 226 of the Constitution wherein the petitioners asked for quashment of the impugned order and for waiver of the detention charges incurred on the subject goods on the basis of Regulation 6(1) of the Handling of Cargo\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":208581,"url":"https:\/\/www.scconline.com\/blog\/post\/2019\/01\/22\/ker-hc-gst-no-encashment-of-bank-guarantee-in-a-tax-evasion-case-until-the-statutory-appeal-in-that-regard-is-considered-by-court\/","url_meta":{"origin":238775,"position":4},"title":"Ker HC | GST: No encashment of bank guarantee in a tax evasion case until the statutory appeal in that regard is considered by Court","author":"Bhumika Indulia","date":"January 22, 2019","format":false,"excerpt":"Kerala High Court: The Bench of Dama Seshadri Naidu, J. granted a stay on encashment of bank guarantee by tax authorities until the statutory appeal preferred in that regard was considered by the competent court. Petitioner herein was transporting certain goods from Tamil Nadu to Perinthalmanna. When the authorities checked\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":282720,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/01\/30\/set-aside-order-passed-by-commissioner-gst-and-appellate-authority-whereby-his-goods-were-during-transportation-legal-news-legal-research-update\/","url_meta":{"origin":238775,"position":5},"title":"Reasonable opportunity of being heard must be granted; Delhi High Court sets aside non-speaking order of the Delhi GST Commissioner","author":"Editor","date":"January 30, 2023","format":false,"excerpt":"The Court was of the view that neither the notice served upon the petitioner mentioned any specific defect found by the authorities nor the order of tax and demand specify any reason why the documents accompanying the goods were found to be defective.","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Delhi High Court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/12\/MicrosoftTeams-image-418.jpg?resize=350%2C200&ssl=1","width":350,"height":200},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/238775","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/67011"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=238775"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/238775\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=238775"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=238775"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=238775"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}