Kush Traders VS State of Gujarat

The summary outlines an argument presented by Mr. D.K. Puj, a learned advocate, on behalf of the petitioner in a court case. He draws attention to an invoice attached to the petition (Annexure-A), indicating that the goods being transported were jeera (cumin) and souff (fennel). Mr. Puj refers to Notification No. 27/2017-Central Tax, dated 30.8.2017, issued by the Central Board of Excise and Customs, which exempts certain goods from the requirement of generating an e-way bill under rule 138 of the Central Goods and Services Tax Rules, 2017. Specifically, he points out Item No. 62 of the annexure to the notification, which includes fennel and cumin, thereby arguing that no e-way bill was required for the transportation of these goods.

In the case brought before the court by Mr. D.K. Puj, a knowledgeable advocate representing the petitioner, attention was drawn to an invoice (Annexure-A) indicating that the transported goods were jeera and souff. Mr. Puj referred to Notification No.27/2017-Central Tax, issued by the Central Board of Excise and Customs on 30.8.2017, which stated that no e-way bill is required for specified goods, as listed in the annexure, despite the regulations of rule 138 of the Central Goods and Services Tax Rules, 2017. Specifically, item No.62 of the annexure included fennel and cumin, which were similar to the transported goods, jeera and souff, thereby exempting them from requiring an e-way bill. However, despite this exemption, the petitioner’s goods and conveyance were detained for not presenting an e-way bill, and a notice for confiscation under section 130 of the Central Goods and Service Tax Act, 2017, along with other relevant statutory provisions, was issued.

Considering the arguments presented by Mr. D.K. Puj, the court decided to issue a notice returnable on 2nd May, 2019. Direct service of the notice was permitted on the same day.

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