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J.R. METAL CHENNAI LIMITED vs. THE DEPUTY STATE TAX OFFICER, CHENNAI
(Madras High Court)

Hon'ble Judges:

C.SARAVANAN
Pet. Counsel
Adithya Reddy
Res. Counsel
Richardson Wilson

Petitioner / Applicant

J.R. METAL CHENNAI LIMITED
Respondent THE DEPUTY STATE TAX OFFICER, CHENNAI
Court Madras High Court
State

Tamilnadu

Date Feb 3, 2022
Order No.

W.P.Nos.1868 & 1872 of 2022 And W.M.P.Nos.2017 & 2022 of 2022

Citation

2022(2) TAXREPLY 5080
Original Order
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ORDER

Mr.Richardson Wilson, learned Additional Government Pleader takes notice on behalf of the respondent. 2. The petitioner has challenged the Impugned Communication dated 27.01.2022 in Form GST MOV-2. The reasons for issuing Form GST MOV-2 is in Sl.No.5 of the impugned communication is that the previous movement of goods was not covered an E-Way bill. 3. It is the case of the petitioner that the petitioner had imported the goods and had filed a Bill of Entry in B.E.No.7115031 dated 17.01.2022. The customs duty was paid after the goods were assessed at the container freight station. It is submitted that for movement of goods from the port to the container freight station for the purpose of assessment does not require an E-Way bill. 4. In this connection, a reference was made to Rule 138(14)(c) of the E-Way Rules, which reads as under:- (14) Notwithstanding anything contained in this rule, no e-way bill is required to be generated- (a) .... (b) .... (c) Where ....

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