Shanti Prime Publication Pvt. Ltd.
Sec. 129(3) of the Central Goods & Services Tax Act, 2017 — Goods in Transit — Details in part B filled manually — Petitioner has downloaded the requisite E-Way Bill-02 from the official website of the portal. In the E-Way Bill all the details are duly mentioned with regard to the consignment and it is further indicated that against which invoices the goods are being transported (sold). However, since the transport company and the vehicle was not engaged, till the time of the downloading of the E-Way Bill, the details with regard to the vehicle are not mentioned and the same are being mentioned subsequently after downloading the E-Way Bill in handwriting. Seizing authority doubted the transaction on the basis of the hand written details of the vehicle number and has seized the goods as well as vehicle. High Court of judicature at Allahabad while allowing the petition of the dealer held that:—We find no irregularity in the transaction in question, for the reason, that till the downloading of the E-Way Bill the transport company and the vehicle was not engaged and the same has been engaged subsequently therefore the details with regard to the vehicle number has been mentioned by hand. Learned counsel for the petitioner has further argued that even otherwise the details of the transport company or the vehicle are not necessary to be mentioned while downloading the E-Way Bill as the same are not mandatory. In view of the aforesaid facts, we find substance in the submission of the learned counsel for the petitioner and since the petitioner is a registered dealer and the invoices clearly indicates the charge of IGST and Central Cess, we find no irregularity in the transaction in question, hence, the goods and the vehicle seized on 27th March, 2018 by the respondent no. 4 are directed to be released forthwith. The seizure order dated 27.03.2018 as well as notice issued under Section 129(3) (Annexure-3) dated 27.03.2018 are hereby quashed. 51 TUD 43 (ALL)