VALIMOHAMMED JUSAB AND CO. Vs. STATE OF GUJARAT

JUDGEMENT

(1.) Mr. Varis V. Isani, learned advocate for the petitioner has submitted that the petitioner had a work order in respect of some job-work for which a Winch Machine was transported to Nirma Ltd., Kala Talav. However, on account of some defect in the machinery, the same was taken back to the premises of the petitioner directly to Yadav Trading Co., namely, the dealer from whom the machinery has been purchased for the purpose of repairs on 20.8.2019.

(2.) It was submitted that a gate pass had been issued by Nirma Ltd. with regard to removal of the Winch Machine from its premises. However, when the machine in question was being transported back to the premises of Nirma Ltd., the vehicle in question being GJ-04-V-4335 was intercepted and the same has been seized under section 130 of the Gujarat Goods and Service Tax Act, 2017 (hereinafter referred to as 'GGST Act, 2017') read with the relevant provisions of other statutes, mainly on the ground that the e-way bill was not tendered for the goods in movement.

(3.) The learned advocate for the petitioner submitted that vehicle came to be intercepted at 18:15 hours on 20.8.2019 and immediately thereafter, at 7.49 p.m., the e-way bill came to be generated. The attention of the court was invited to the provisions of section 2(108) of the GGST Act, 2017 to submit that taxable supply means a supply of goods or services or both which is leviable to tax under the Act. It was submitted that in the present case, the goods were merely being transported back to the premises of Nirma Ltd. for job-work and that no goods or services were leviable to tax in respect thereof.