Breif Issue :

FACTS AND ISSUE OF THE CASE:

The petitioner namely M.R. Traders generated a Tax Invoice & E-way Bill pertaining to the supply of timber from Karnataka to Kerala. The petitioner opened a new branch, which was in the process to be updated, and the site was showing that it was ‘processing’. While the e-way bill was generated, the petitioner was under the assumption that the address would automatically appear in the e-way bill, and on the basis of assumption, the bill was handed to the driver of the vehicle. When the authority noted that there was a difference in the address shown in the Invoice and E-way bill, they seized the vehicle

Seizure of the consignment that imposes extra tax and penalty for the release of the same, for the reason that the tax invoice and E Way bill are addressed to Erattupetta, Kottayam address and there is no document seen accompanied to unload the goods at Kizhissery.

The petitioner's firm has clarified the reason as to why there is no document seen accompanied to unload the goods at Kizhissery. As a matter of fact, there is no evasion of tax from the part of petitioner and for a trivial clerical error the vehicles as well as the goods are detained stating that vehicle will be released only on payment of amount as per the demand notice.