Calcutta HC: GST MOV-02 Form Must Be Issued After 1 Day E-way Bill Expiration


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Arpit Kulshrestha

Calcutta HC's Order for Krishna Cold Storage

The e-way bill will only be valid for one day after it expires, hence the Calcutta High Court ordered the issuing of FORM GST MOV-02.

Through the applicant, Krishna cold storage a writ petition has questioned the impugned action of the respondent/GST authority related to fetching the vehicle in concern and the goods that as per the applicant would have been fetched on the basis of the expiry of the e-way bill in a specified time limit after 1 day and the same would be the answer of the applicant that has emerged excluding any mala fide or with the intention to evade any law or tax and it has happened because of the lapse on the transporters end.

The petitioner added that FORM GST MOV-02 had been issued in the name of the traveller of the in question vehicle and that it had been written to the respondent authority in question requesting that it upload the said FORM GST MOV-02 in the name of the petitioner, who is the owner of the in question goods. However, the petitioner claimed that its request had been ignored.

The petitioner informed the court that despite presenting pertinent papers to support its claim to be the owner of the in question items, the respondent authority had not submitted the FORM GST MOV-02 in its name.

Read Also: GST E Way Bill Registration Quick Guide with Full Procedure

If upon verification it is determined that the petitioner is the owner of the disputed items, the Court of Justice Md. Nizamuddin ordered the responding authority to submit the aforementioned FORM GST MOV-02 in the name of the petitioner within three days of the decision date.

Important: GST E-Way Bill Verification & Transport Goods’ Examination

Moreover, the competent respondent authority was instructed to take into account the prompt release of the items in issue, ideally within seven days following the day the petitioner completed all necessary paperwork.

Case Title Krishna Cold Storage vs The State of West Bengal & Ors.
Citation WPA 3488 of 2023
Date 28/02/2023
Counsel For Appellant Mr. Avra Mazumder, Mr. Arun Kr. Upadhyay & Mr Suman Bhopwmik
Counsel For Respondent Mr A. Ray, Ld. GP., Mr T.M. Siddiqui & Mr D. Ghosh
Calcutta HC Read Order

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Published by Arpit Kulshrestha

Arpit Kulshrestha seeks higher interests in financial services, taxation, GST, I-T, etc. Writes articles with depth knowledge and is extensive for the same. The resources provide effective articles for the products of SAG infotech which provides taxation and IT software. Writing from observations and researching makes his articles virtuous.
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