Kerala High Court in Re MS Steel and Pipes Vs ASTO
Detention of Goods - Sec. 129
1. Form GST EWB-01 is generated and valid tax invoice generated. However, Tax was not mentioned separately in the E-way Bill.
2. Allegation that there was a discrepancy in the E-way Bill that accompanied the transportation of goods U/s 129 of CGST Act.
3. Sec.129 provides a person transporting goods is obliged to carry only the documents in Rule 138(A) of CGST Rules, during the course of transportation. The said documents are invoice or bill of supply or delivery challan, as the case may be and the copy of e-way bill in physical form or e-way bill Number in electronic form etc.
4. In FORM GST EWB-01, there is no field wherein the transporter is required to indicate the tax amount payable in respect of the goods transported.
5. Held: The power of detention under Section 129 is to be exercised only in cases where a transportation of goods is seen to be in contravention of the provisions of the Act and Rules and not simply because a document relevant for assessment does not contain details of tax payment.
6. Since there was no contravention by the petitioner of any provision of the Act or Rule for the purposes of Section 129, the detention in the instant case cannot be said to be justified.
Full Text of the Case: http://www.thegstmitra.com/slider/kerala-high-court-m-s-steel-and-pipes-versus-asst-state-tax-officer-commissioner-of-state-gst
