2026-VIL-130-GSTAT-AGR
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SGST Tribunal

GST - Requirement of e-way bill for inter-State movement of goods prior to 01.02.2018 - Revenue appeal against order of appellate order setting aside penalty and proceedings initiated for non-accompaniment of e-way bill with consignment intercepted in transit - First Appellate Authority allowed the first appeal holding that non-production of e-way bill was a bona fide or inadvertent mistake, there being no other allegation of intention to evade tax, and quashed the proceedings under Section 129 of CGST Act, 2017- Whether generation and carrying of an e-way bill under Rule 138 of the CGST Rules, 2017 was legally mandatory for inter-State movement of goods on the relevant date - HELD - Rule 138 of the CGST Rules dealing with the mechanism of e-way bills was substituted by notification dated 30.08.2017 without its mandatory operational date being notified, the mandatory requirement of e-way bill for interstate and intrastate movement of goods was appointed to come into force from 01.02.2018 by notification dated 29.12.2017, and nationwide mandatory compliance was finally brought into force from 01.04.2018 by a further notification - Since the goods were intercepted on 24.11.2017, a date much earlier than 01.04.2018, the mandatory requirement of accompanying an e-way bill along with interstate movement of goods was not applicable on the relevant date - No discrepancies were found in the quantity, weight or description of the goods, both buyer and seller were bona fide dealers and the vehicle was found on its designated route, leaving no possibility of tax evasion. Consequently, detention, seizure and imposition of penalty under Section 129 read with Section 122 of the CGST Act for non-production of e-way bill on the relevant date is not sustainable in law - The appeal filed by the Department is dismissed
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