In re Nemi Niva Agro Enterprise (GST AAR Gujarat)
The applicant, M/s. Nemi Niva Agro Enterprise, an unregistered entity dealing with seasonal agro-based products and operating multiple godowns across Gujarat, approached the Gujarat Authority for Advance Ruling (AAR) seeking clarity on the requirement of generating an e-way bill for the movement of goods within the state. The applicant stated that their turnover remained below the GST registration threshold and therefore they were not registered under GST. Their primary query concerned whether an unregistered person must generate an e-way bill when transferring goods between their own godowns located in different cities within the same state.
The applicant initially believed that GST laws did not mandate e-way bill generation for such intra-state movements. However, during the hearing on 08.04.2024, it was revealed that one of their conveyances had been intercepted by the Central Mobile Squad on 08.07.2024 under Section 68 of the GGST Act. A detention order in Form GST MOV-06 was issued on grounds that documents were not tendered or were defective, the genuineness of goods required verification, and no e-way bill was provided. The applicant subsequently filed a Special Civil Application before the Gujarat High Court, and since the High Court was also examining an issue related to the question raised before the AAR, the matter was kept pending. After the applicant withdrew the petition in 2025, they requested the AAR to proceed with their ruling. They also introduced an additional question seeking clarity on whether an e-way bill is mandatory when an unregistered seller sells goods to another unregistered person within Gujarat.
