The Allahabad High Court has held that for goods in transit, vehicle number in bilty (consignment note) cannot be changed upon change of vehicle due to breakdown. The Court quashed the penalty order on grounds that vehicle number was updated in Part-B of the e-way bill.Petitioner’s goods were intercepted, and penalty was imposed under Section 129(3) of the Uttar Pradesh Goods and Services…

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The Allahabad High Court has held that for goods in transit, vehicle number in bilty (consignment note) cannot be changed upon change of vehicle due to breakdown. The Court quashed the penalty order on grounds that vehicle number was updated in Part-B of the e-way bill.

Petitioner’s goods were intercepted, and penalty was imposed under Section 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017 on grounds that the bilty and invoice accompanying the goods had the earlier vehicle’s number.

Counsel for petitioner argued that the vehicle carrying the goods was changed due to breakdown and the new vehicle number was changed by the transporter on Part-B of the e-way bill.

The Court observed that there was no discrepancy in the goods and the e-way bill.

Upon perusal of the documents, it is clear that Part-B of the e- way bill has been changed due to change of the vehicle. It is obvious that when a vehicle is changed, the number in the bilty could not be changed as the goods were in transit. Consequently, the first ground is baseless and is rejected out rightly,” held Justice Shekhar B. Saraf.

Accordingly, the writ petition was allowed.

Case Title: M/S Abhishek Sales v. Sate Of U.P. And 2 Others [WRIT TAX No. – 7 of 2020]

Counsel for Petitioner: Shubham Agrawal

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