2026-VIL-699-KAR
  1. Home
  2. 2026-VIL-699-KAR

SGST High Court Cases

GST – Re-Transportation of machine for testing is under the cover of delivery challans, but without E-way bills - Appellant purchased hydraulic fixtures and tooling body machines which were delivered to its unit and thereafter customized machineries were sent back to the seller for performing testing under cover of delivery challans but without E-way bills - Dept intercepted the said vehicle and issued detention order with notice under Section 129(3) of the CGST Act, 2017 – Respondents issued ex parte order confirming the demand - Whether the re-transportation of machinery for performing testing purposes without generation of E-way bill attracts levy and collection of tax or whether the transaction is exempted from generating E-way bills - HELD – In the present case, the re-transportation of machinery to the seller for testing did not involve consideration and the instant transaction does not come within the purview of Section 7(1)(a) of CGST Act - The Rule 55(1) of CGST Rules defines transportation of goods without issue of invoice but on delivery challan for certain categories of supply including transportation of goods for reasons other than by way of supply but with generation of E-way bill as contemplated under Rule 138 of CGST Rules. The CGST Act and Rules provide for certain exemptions from generating E-way bills in certain cases. However, the same does not cover the subject re-transportation, therefore there is breach on the part of appellant and the same is liable to pay penalty as contemplated under the second part of Section 129(1)(a) of the Act - The writ appeal is found to lack merit and accordingly dismissed
Download File

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Tax Vista

Your Weekly Tax Recap

By Kasi Viswanathan V

Weekly Summary

VIL Video

GSTAT Filing Near: Closing Resolutions...
By CA Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Security-Code
New Code?

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Security-Code
New Code?

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?