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E-way bill requirement in case where goods were merely transported back to the taxpayer for job work.

Goods in Transit — The petitioner had a work order in respect of some job-work for which a Winch Machine was transported, however, on account of some defect in the machinery, the same was taken back to the premises of the petitioner. When the machine in question was being transported back same was intercepted seized under section 130 of the GGST Act, 2017 on the ground that the e-way bill was not tendered for the goods in movement. The goods were merely being transported back for job-work and that no goods or services were leviable to tax in respect thereof. Thus, by way ad-interim relief, the respondents were directed to forthwith release Truck in question. — Valimohammed Jusab and Co. Vs. State of Gujarat [2019] 16 TAXLOK.COM 068 (Gujarat)