📰 𝗔𝗹𝗹𝗮𝗵𝗮𝗯𝗮𝗱 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴: 𝗡𝗼 𝗜𝗻𝘁𝗲𝗿-𝗦𝘁𝗮𝘁𝗲 𝗘-𝗪𝗮𝘆 𝗕𝗶𝗹𝗹 𝗥𝗲𝗾𝘂𝗶𝗿𝗲𝗱 𝗳𝗼𝗿 𝗧𝗿𝗮𝗻𝘀𝗶𝘁 𝗪𝗶𝘁𝗵𝗶𝗻 𝗠𝗮𝗱𝗵𝘆𝗮 𝗣𝗿𝗮𝗱𝗲𝘀𝗵 📢 𝗖𝗼𝘂𝗿𝘁’𝘀 𝗦𝘁𝗮𝘁𝗲𝗺𝗲𝗻𝘁: "Goods in transit from one location to another within Madhya Pradesh, briefly passing through Uttar Pradesh, are not considered inter-state for the purpose of e-way bill requirements."

🔍 𝗙𝗮𝗰𝘁𝘀: • 𝗖𝗮𝘀𝗲 𝗧𝗶𝘁𝗹𝗲: 𝗝𝗞 𝗖𝗲𝗺𝗲𝗻𝘁 𝗟𝘁𝗱. 𝘃𝘀 𝗦𝘁𝗮𝘁𝗲 𝗼𝗳 𝗨𝘁𝘁𝗮𝗿 𝗣𝗿𝗮𝗱𝗲𝘀𝗵 • 𝗖𝗼𝘂𝗿𝘁: Allahabad High Court • 𝗗𝗮𝘁𝗲: 28-August-2023

𝗜𝘀𝘀𝘂𝗲: The goods, originating in Gwalior, Madhya Pradesh, and destined for Panna, Madhya Pradesh, were briefly intercepted in Uttar Pradesh due to the absence of an e-way bill, leading to a penalty.

𝗣𝗿𝗼𝗰𝗲𝗲𝗱𝗶𝗻𝗴𝘀: JK Cement argued that per a Madhya Pradesh notification dated 14-Aug-2018, only certain items required an e-way bill within MP, and their goods were exempt. All other documentation, including tax invoices and goods receipts, was in order. The State of Uttar Pradesh, however, argued that this notification did not apply within UP's jurisdiction.

⚖ 𝗝𝘂𝗱𝗴𝗺𝗲𝗻𝘁: The court sided with JK Cement, holding that since the transport was solely within MP and there was no intent to avoid tax in UP, an inter-state e-way bill was unnecessary. The penalty imposed was ruled invalid, and a refund was ordered within 20 days.

📜 𝗜𝗺𝗽𝗹𝗶𝗰𝗮𝘁𝗶𝗼𝗻𝘀: This ruling clarifies the intra-state nature of goods transit that briefly enters another state without intent to offload. It emphasizes that technical omissions, without tax evasion intent, should not incur penalties, simplifying compliance for similar transit routes. 𝗧𝗲𝗮𝗺 𝗚𝗦𝗧𝗽𝗮𝗻𝗮𝗰𝗲𝗮 7503031378