Breif Issue :

Issues Involved:

E-way Bill in nature of Bill to/Ship to Model.

Fact of the Case:

Petitioner were transported goods through invoices and copy of E-way Bill. The transactions in question involved a sale from the vendor in Gujrat, to the purchaser in Uttarakhand and the goods were consigned to a destination in Trivandrum. The tax invoice and E-way Bill issued for this transaction is correct. The invoice and E-Way bill is prepared based on the concept of Bill to Ship Model as issued by GST Department. The E-way Bill that was prepared for covering the transportation also indicated the same details. As mentioned in the invoices, the consignee of the Kerala was indicated as an unregistered dealer at the time of detention of goods, however in actual the consignee was registered and produced the copy of RC after the detention of goods.