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Since the discounted value of the goods was less than Rs.50,000/-, there was no requirement for the consignment to be accompanied by an e-way bill.

Goods in Transit —Section 129 of the CGST Act — The Petitioner challenged detention notice issued in Form GST MOV-7. The petitioner submitted that the transportation was of a consignment of watches that had been supplied to him by the seller in Delhi at a discounted rate of Rs.8.99. The transportation of the goods was accompanied by tax invoice, where the supplier in Delhi had shown the actual price of the consignment of watches, which was Rs.4,49,550/- and had given a discount of almost the entire amount save to the extent of Rs.8.99, and had paid IGST at the rate of 18% on the actual value of the watches. The respondent detained the consignment on the ground that it was not accompanied by a valid e-way bill. The petitioner submitted that inasmuch as the discounted value of the goods was less than Rs.50,000/-, there was no requirement for the consignment to be accompanied by an e-way bill. The court observed that the effective value of the goods that was transported was only Rs.8.99 as evident from invoice, and the provisions of the Act and Rules mandate that an e-way bill is required only for consignments whose value exceeds Rs.50,000/-.
Held that:- The Hon’ble High Court allowed the petition by quashing order and directing the respondent to forthwith release the goods and the vehicle to the petitioner on the petitioner.— Best Sellers (Cochin) Private Limited Vs. The Assistant State Tax Officer [2020] 28 TAXLOK.COM 049 (Kerala)