Order Date – 04 January 2023

Parties: M/S Anchor Health Vs Additional Commissioner And Other

Facts –

• The Petitioner, M/s Anchor Health carrying on the business of manufacturing soaps at Haridwar Unit, Uttarakhand. The goods which were being transported in the form of raw material through a truck were intercepted on 03.03.2018 as there is no TDS/e-waybill. 
• Also, alleged that on the bags which were being used in transit of raw material found two batch numbers and, thus, it can be safely presumed that there were undeclared goods contrary to invoice.
• The goods were subsequently released complying the provisions of Section 129 (1) (a) of the Act. Thereafter, the first appellate authority has proceeded to pass the order dated 10.12.2021 dismissing the appeal of the petitioner. 

Issues –

• Whether the TDS/e-waybill is required on goods transported on 03.03.2018?

Order –

• The Hon’ble High Court held that as far as requirement of e-way bill/TDS is concerned, the matter is no more res integra and has already settled by Division Bench. In the case M/S H.B.L. Power Systems Ltd. Vs. State of U.P. and others, 2022 (7) TR 6136, the Division Bench of this Court has held that on the basis of instructions of GST Council the requirement of having e-way bill till 31.03.2018 was dispensed with.
• The Court finds that explanation furnished by the petitioner before the authorities as well as the first appellate authority was specific that it was used five to six times for transportation of raw material and it was not a finished product which was transported by the petitioner where requirement of new bags arises
• The explanation afforded by the petitioner appeals to the Court and the finding recorded by the fist appellate authority does not hold any ground, hence the writ petition stands allowed.