Goods without e-way bills-No harassment by mobile squads/units in Uttar Pradesh

Goods without e-way bills-No harassment by mobile squads/units in UP. instructions that no seisure/detention/harassment to be made in the name of investigation.

In Uttar Pradesh, e-way bill system has been implemented with effect from 16^th August, 2017. Under the provisions of UP GST Act 2017, in case of transportation of goods without proper/specified documents with the intent of tax evasion, the goods and vehicle can be seized/detained  under section 129.

Under section 129, for bringing uniformity in the actions of mobile squads/units memo number 1168/1718025 dated 16th August, 2017 has been issued.

Considering the fact that GST is a new regime and implementation of e-way bill system on all India basis would require some time, the following directive have been issued by the Commissioner of Commercial Tax to mobile units:

1. Routine work shall not be performed by the mobile squads/units. Instead they shall perform only investigation based on clear direction of Joint Commissioner.

2. Generally, transportation of goods of less than Rs. 50000/- shall not be subjected to any investigation and even if such transportation is without e-way bill even then act of detention/seizure shall not be resorted to.

3. If the goods worth more than Rs. 50000/- is being transported without e-way bill, then the trader shall be made to download e-way bill after stopping such goods. No advance action shall be taken if the trader so downloads the e-way bill.

4. In cases, where e-way bill is not required, if the goods is transported through, tax invoice, bill of supply, then, such goods shall not be stopped at any condition. If any technical fault is found in tax invoice or bill of supply , the traders shall be made aware of it for compliance in future.

The Commissioner of Commercial Tax, U.P. has asked all officials for the strict implementation of the above directions and has warned that no harassment should be made in the name of investigation.  Harsh action shall be taken against the concerned official if any complaint is received for harassment in this respect.