E-Way Bill – Every transaction must be seen independently to determine the RS ceiling. INR50, 000. In a very important decision Allahabad Allahabad High Court, in the case of Shri Surya Traders v. Union of India Writ Tax No. 1146 of 2021, Allahabad HC (SB) has passed a detailed verdict about the problem of detention, seizures and release of goods and transportation equipment on the way.
It has been held that each transaction must be seen independently for the purpose of determining the ceiling. INR50, 000 for the needs of the generation of e-way bills.
Applicants who are considered involved in the sales business of Supari products and Bethel nuts. Applicants, in business normally sell 90 bags of betel nut products in the following ways, namely 87 bags to one registered dealer and 3 bags to other registered dealers using public transportation, in such a way that the second transaction / consignment value is less than the hospital. INR50, 000 and according to the opinion of the applicant, does not require e-way bills. But in connection with the supply of 87 bags of betel products, complete documentation and e-way bills are also produced.
The vehicle was intercepted, and on the examination, it was found that while 87 bags of goods were accompanied by a valid invoice, e-way bills and all supporting documents, 3 bags of betel nut products were not accompanied by a tax invoice. As a result, the department forms a view that complements 90 bags can be detained and then confiscated.
The Hon’ble court canceled the detention / seizure command that was revealed and allowed a direct petition from the applicant and concluded that each transaction must be seen independently to determine the ceiling. INR50, 000 when it is transported under a different tax invoice, even under the same transportation tool.
Added to it, the Hon’ble court imposed fees. INR20, 000 in respondents, gave them the freedom to recover these costs from the wrong officers.
