9911796707
TMI Blog2018 (10) TMI 1237X X X X Extracts X X X X X X X X Extracts X X X X ..... e goods as well as tax charged has been duly mentioned by the transporter while issuing the goods receipt. There is no other reason except of non submission of the E-way bill at the time of interception of the vehicle in question. We have also perused the E-way bill which has been generated by the person Incharge of the vehicle immediately within half an hour from the time of detention/interception of the vehicle - We failed to understand as to why the authority has not considered all the aforesaid relevant facts and has arrived to a conclusion that the transaction in question was not a bonafide transaction and has seized the goods and vehicle. Admittedly, till 31st March, 2018 it was not mandatory to download the E-way bill from the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Certain goods have been purchased by the petitioner from one M/s. Hi Tec Power Steel Limited, Raipur, Chattisgarh which were loaded at Raipur on 23.3.2018 in a truck for delivery from Raipur to Basti U.P. at the petitioner's place of business. The seller of Raipur has prepared the tax invoice as well as test certificate dated 23.3.2018 and the same were handed over to the transporter, namely, M/s Shah Transport Corporation, Raipur who has prepared the goods receipt (GR) dated 23.3.2018. During movement of the vehicle from Raipur to Basti, the truck has been intercepted and checked at Sonbhadra, U.P., by respondent No. 2. Before the respondent No.2 the truck driver has placed all the records/documents which were handed over to him ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ur from detention/interception of the vehicle. According to the learned counsel for the petitioner, the petitioner has complied with the requirement of submission of E-way bill and the same has been produced immediately after interception of the vehicle, therefore, there was no ill intention on the part of the petitioner nor the petitioner stands benefited in any manner whatsoever in not accompanying the E-way bill. It is further submitted by the learned counsel for the petitioner that it may be a human error which has to be considered by the respondent No.2 when all other requirement were complied with by the petitioner and particularly the IGST has been charged at the prescribed rate of 18% which is self explanatory from the bare perus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... question. We have also perused the E-way bill which has been generated by the person Incharge of the vehicle immediately within half an hour from the time of detention/interception of the vehicle mentioning therein all the requisite details and submitting the same before the authority. We failed to understand as to why the authority has not considered all the aforesaid relevant facts and has arrived to a conclusion that the transaction in question was not a bonafide transaction and has seized the goods and vehicle. Admittedly, till 31st March, 2018 it was not mandatory to download the E-way bill from the official portal. We find the substance in the submission of the learned counsel for the petitioner that only with effect from 1st April, 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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