2017 Taxo.online 64

WRIT TAX No. – 812 of 2017 dated 08.12.2017

TIME TO TIME LOGISTICS

UNION OF INDIA & 3 ORS.

2017

GST

Central Goods & Services Tax Act, 2017

Section 129

Rule 138 of CGST Rules

Pankaj Mithal, Justice & Irshad Ali, Justice

In favour of revenue

High Court

Allahabad

Improper E-way Bill – Goods to be released on furnishing security – E-way Bill
accompanying the goods didn’t contain details in a specific column requiring vehicle
number, name and address of the driver and its license – Petitioner contended that filling
of vehicle number, address and name of driver is optional. Hence, the seizure is illegal –
Held: – Any E-Way Bill which is not duly filled up cannot be construed to be a valid
document and it would be treated as if the goods are not accompanied by
appropriate/valid E-Way bill – There is no illegality in seizing goods for violation of
provision of the Act – However, in the interest of justice, we permit the release of the
goods, of the petitioner and the vehicle on furnishing a security – Petition dismissed.

Represented by: –

Petitioner; Vijendra Singh

Respondent; C.S.C., A.S.G.I.

Order: –

The petitioner has come up in this writ petition against the seizure of goods under Section
129(1) of Uttar Pradesh Goods and Service Tax Act, 2017.
The goods of the petitioner under transit have been seized for the reason that it was not
accompanied by proper E-Way Bill.
The submission of learned counsel for the petitioner is that the E-Way Bill duly filled up
was accompanying the goods. It was not possible to generate it unless it is fully filed up.
The non filling of the vehicle number, address and name of the driver is optional and
therefore, the seizure is illegal.
Section 129(1) of the U.P.G.S.T. provides that where any goods are in transit in
contravention of the provisions of this Act or the Rules they are liable for detention or
seizure and shall be released subject to conditions laid down therein.
Rule 138 of the U.P. G.S.T. provides for the E-Way bill to accompany the goods.
The E-Way bill which was accompanying the goods was not completely filled up. It
contains a specific coloum requiring the vehicle number, name and address of the driver
and its license to be filled up.
In the present case admittedly, all the above details were not filled up or disclosed in the
E-Way Bill.
In view of this, the E-Way Bill was incomplete and improper. Any E-Way Bill which is
not duly filled up cannot be construed to be a valid document and it would be treated as if
the goods are not accompanied by appropriate / valid E-Way bill.
Thus apparently there is a convention of the provision of the Act which mandates that the
E-Way bill should be accompany the goods in transit.
In view of the above, there is no illegality in seizing goods for violation of provision of
the Act. However, in the interest of justice, we permit the release of the goods, of the
petitioner and the vehicle on furnishing security other then cash and bank guarantee of the
amount specified in clause (a) or (b) of sub Section (1) to Section 129 of the Act to the
satisfaction of the authority concerned.
The writ petition is dismissed with the above observation.