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KUSH TRADERS THRU. PROPRIETOR PATEL PRAVINKUMAR MAGANLAL vs. STATE OF GUJARAT
(Gujarat High Court)

Hon'ble Judges:

HARSHA DEVANI
BHARGAV D. KARIA
Pet. Counsel
D K.puj
Res. Counsel
Na

Petitioner / Applicant

KUSH TRADERS THRU. PROPRIETOR PATEL PRAVINKUMAR MAGANLAL

Respondent STATE OF GUJARAT
Court Gujarat High Court
State

Gujrat

Date Apr 26, 2019
Order No.

R/SPECIAL CIVIL APPLICATION NO. 8003 of 2019

Citation

2019(4) TAXREPLY 2316
Original Order
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ORDER

1. Mr. D.K. Puj, learned advocate for the petitioner has invited the attention of the court to the invoice at Annexure-A to the petition, to point out that the goods that were being transported were jeera and souff. The attention of the court was invited to the Notification No.27/2017-Central Tax dated 30.8.2017 issued by the Central Board of Excise and Customs, to point out that the same provides that notwithstanding anything contained in rule 138 of the Central Goods and Services Tax Rules, 2017, no e-way bill is required to be generated where the goods being transported are specified in the annexure. The attention of the court was invited to item No.62 of the annexure to point out that fennel and cumin are notified thereunder, and hence, no e-way bill is required to be generated while transporting such goods. It was submitted that despite the aforesaid position, the goods and the conveyance of the petitioner have been detained on the ground that e-way bill has not been tendered a....

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