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If No Discrepancy in E-Way Bill the Conveyance Shall be Allowed to Move Further: Gujarat HC

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The Gujarat High Court has ruled that, if upon verification of the documents and on verification of the goods, no discrepancy is found in E-way bill or tax invoice then the conveyance shall be allowed to move further.

The petitioner has challenged the order dated 08.04.2019 passed by the third respondent in the exercise of powers under section 130 of the Central Goods and Services Tax Act, 2017.

The division bench of Justice Harsha Devani and Justice Sangeeta K. Vishen observed that, “The reason for passing such an order has got nothing to do with the reasons for which, the goods and conveyance were initially detained. The reasons for issuance of the notice for confiscation under section 130 of the CGST Act in Form GST MOV-10 are that upon preliminary verification of the dealer online, 42 e-way bills have been generated in December 2018, wherein, IGST has been shown to Rs.3,64,30,800/- and it appears that, dealers has not paid the same or that the purchases are not genuine. If that be so, nothing prevents the respondents from taking appropriate action against petitioner in accordance with law under the relevant provisions of the CGST Act. However, when the conveyance in question was carrying the goods which were duly accompanied by documents and no discrepancy was found in connection therewith, there was no reason for the third respondent to confiscate the same. The impugned order of confiscation passed by the third respondent under section 130 of the CGST Act, therefore, cannot be sustained.”

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