2025-VIL-1334-ALH
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SGST High Court Cases

GST – Generation of one e-Way Bill for goods transported in two trucks - Since the goods (sorter machine) could not be accommodated in a single truck, they were loaded in two trucks, and the e-way bill mentioned both the truck numbers as well as the use of multiple vehicles. However, the goods were seized, and an order under Section 129(3) of the GST Act was passed - Whether the seizure of the goods was justified when the details of the multiple vehicles used for transportation were duly disclosed in the e-way bill – HELD - It is a matter of common knowledge that once the goods cannot be accommodated in one truck, though issued by one tax invoice, can always be accommodated in two trucks and the e-way bill for each truck should have been generated, but in the case in hand, only one e-way bill was generated specifically mentioning both the truck numbers, which were in transit and the goods in question were loaded as well as on the e-way bill, multi vehicle was also mentioned. Once the disclosure has duly been made in the e-way bill, no intention to evade payment of tax can be attributed - There was no contravention of the law as all true and correct disclosures were made in the e-way bill. The fact that the goods could not be accommodated in a single truck and were therefore transported in two trucks, with both the truck numbers mentioned in the e-way bill, clearly demonstrated the petitioner's intention to comply with the legal requirements - When the details of the goods are duly disclosed in the e-way bill, no intention to evade payment of tax can be attributed to the taxpayer - The impugned orders are set aside and the petition is allowed
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