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03/05/2018 11:35am

Goods cannot be seized if an e-way bill has been generated and a hard copy isn’t available: Allahabad HC

image Goods cannot be seized if an e-way bill has been generated and a hard copy isn’t available: Allahabad HC

New Delhi, May 3 (KNN) The Allahabad High Court has said that the tax authorities cannot seize the goods if an e-way bill has been generated and a hard copy isn’t available.

The court said this in the first ruling on documents required to transport goods under the goods and services tax (GST) regime. E-way bills can also be stored in electronic form on a mobile phone or other device.

The e-way bill is essentially a description of goods being moved, and is seen crucial to preventing GST evasion.  The system was implemented nationally for interstate movement on April 1.

Under this system, e-way bills must be carried by transporters for the movement of goods which have a value of Rs 50,000 and above beyond 10 km. The bills can be generated by any of three entities — the supplier, recipient or the transporter.

Intrastate e-way bills are being rolled out in phases, with some states having adopted them on April 15.

The Allahabad High Court’s ruling will ensure that tax authorities don’t penalise transporters not carrying printouts and make sure that e-way bills stored in electronic format are recognised.

The ruling came in the backdrop of a case in which tax authorities had seized goods of the assessee (seller) on the grounds that they were being transported without an e-way bill and the tax invoice was kept in a sealed envelope.

However, the invoice indicated tax had been charged and that the eway bill had been downloaded much before the seizure. (KNN Bureau)

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