Question25:

Mr. A registered in Delhi keeps his non agricultural goods at Mr. B cold storage in Haryana.  Mr. B also registered in Haryana and charges from B cold storage rent on his services.  Now Mr. A wants to get back his goods in Delhi Office.  Now the question is : 1) How can Mr. A get back his goods from Haryana.  2) Who  will have to  fill E-way bill. 

Answer:

Mr A  will have to get back his goods under the cover of Challan, if the goods were earlier sent on challan.

As per rule 138, Every registered person  who causes movement of goods shall furnish information of goods in E-way bill..

Thus E-way bill can be filled by anyone whether  registered recipient (Mr A) or registered Supplier(Mr B). Even transporter on an authorization from registered person can furnished information of goods in E-way bill.
(Reply dt. 04/4/2018)