Page 80 - GSTL_11th June 2020_Vol 37_Part 2

166 GST LAW TIMES [ Vol. 37
four separate invoices to the consignee. These invoices were numbered as
MD14112/12-20, MD14116/19-20, MD14134/19-20 and MD14139/19-20, dated
9-1-2020 respectively. The petitioner was engaged to transport such electrical
goods from the Consignor to the Consignee. As per the Rule 138 of the CGST
Rules, 2017, the generation of E-way Bills is to ensure smooth facilitation of
transportation of goods, wherein the consignment value exceeds Rs. 50,000/-.
The consignor generated four E-Way Bills dated 9-1-2020 and numbered as 5311
5989 1857, 5911 5989 1206, 5711 5989 0364 and 5411 5989 6053, for transportation
of such goods. The value of goods as per invoices amounted to Rs. 8036/-
37,552/-, 71,379/- and 10,726/- respectively. It is submitted that part A of such E-
way Bill in FORM GST EWB-01 is to be raised by the Consignor, in accordance
with Chapter XVI, Rule 138 of the Central Goods and Services Tax Rules, 2017.
Rule 138(3) and the proviso thereunder, specifies that at his option, the registered
person or transporter may generate and carry the E-way Bill, even if the value of
the consignment is less than Rs. 50,000/-.
7. The specifications of the goods pertaining to each said invoices, its
values and status has been given as a tabular column in para 4 on page 3 of the
memorandum of W.P. (C) which reads as follows :

INVOICE NO. TYPE OF GOODS HSN VALUE OF E-WAY BILL
NO. INVOICE STATUS
MD14112/12-20 Flush Mounting 8538 Rs. 8,036.00 Part A updated
Metal Gang box
MD14116/19-20 13AMP international 8536 Rs. 37,552.00 Part A updated
Socket-Electric Grey
MD14134/19-20 2 Way Switch- 8536 Rs. 71,379.00 Part A + Part B
Glossy White updated
MD14139/19-20 Wavio Wood 8538 Rs. 10,726.00 Part A updated
Walnut

8. The main contention urged by the petitioner is that the requirement
for updating part B of the e-way bill is required only in a case where the value of
the consignment concerned is above Rs. 50,000/- and that in a case where the
value of the consignment is upto Rs. 50,000/- or below that, then the requirement
of updating part-A and part-B of the E-Way bill is not mandatory and compulso-
ry and is only optional at the instance of the party concerned. It is pointed out
that only the value of Sl. No. 3 of the consignment is more than Rs. 50,000/- , its
value being Rs. 71,379/- and for that consignment, indisputably, the petitioner
has updated both part A and part B of the E-way bill and in the case of all the
other three consignments, the respective value of each such consignment is well
below the threshold limit of Rs. 50,000/- and the consignor has indeed updated
part A of the E-Way bill but transporter has not furnished part-B of the E-Way
bill. Further that, grounds for detaining goods as noted by the 2nd respondent in
the impugned Ext.P5 proceedings is as follows :
“The consignor issued multiple invoices to the consignee to avoid generate
e-way bill and evade tax. The consignor issued 3 invoices to the consignee
on the same date is 9-1-2020.”
9. Hence it is a deliberate attempt to escape from generating e-way bill.
It is urged that the abovesaid grounds noted by the 2nd respondent in the im-
pugned Ext.P5 detention order is without any legal or material basis, inasmuch
as the statutory obligation of the consignor concerned to generate part A and for
the transporter to generate part B of the E-way bill comes into play only in a case,
where the value of the consignment exceeds Rs. 50,000/-. Further, it is pointed
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