Manish Packaging Private Limited Vs State of Madhya Pradesh And Others (Madhya Pradesh High Court)
Madhya Pradesh High Court held that E-way bill is a statutory document for transportation of the goods and without generation of Part B, the E-way bill is not valid. Accordingly, order passed by authority just and proper.
Facts- The petitioner is engaged in the manufacture, sale and export of plastic films falling under Chapter 39 of the Custom Tariff. Petitioner company exported a consignment of PVC film weighing 10539.80 KG to Jaya Packaging Private Limited, Pokhara, Nepal, through Pashupati Road Carrier Private Ltd., New Delhi, under the cover of GST tax invoice No. 1400 dated 08.10.2018 without payment of IGST. The consignment was accompanied with copy of the letter of credit issued by foreign importer and Part A Slip of E-way bill.
The vehicle carrying the aforesaid consignment was detained by the respondent No.3. The driver of the said vehicle carrying the consignment failed to produce Part B of the E-way bill therefore, the State Tax Officer prepared form GST MOV-06 and thereafter Notice was issued. The petitioner produced bond in the form GST MOV-08 and Bank Guarantee of Rs. 7,16,000/- for provisional release of the goods so that the export may proceed.
