2020 (3) TMI 407

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..... n 1.4.2018. The consignment was transported from Delhi on 6.4.2018 and it was intercepted in Jharkhand on 9.04.2018 - As at the relevant time, no Appellate Authority had been notified by the State Government, the petitioner approached this Court directly, by filing this writ application. It is the case of the respondent State that the Appellate Authority has since been notified by the State Gov .....

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..... or the respondent State. 2. The petitioner is a transporter and on the relevant date, i.e., on 9.4.2018, the truck of the petitioner was intercepted in Jharkhand, while the goods were being transported from Delhi to Orissa. 3. It is the case of the petitioner that the e-way bill for inter-State transportation of the goods was introduced on 1.4.2018. The consignment was transported from Delhi .....

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..... , we dispose of this writ application with the direction to the petitioner to move before the Appellate Authority within a period of three weeks from today and in case, the petitioner moves before the Appellate Authority within the period of three weeks, the time spent before this Court shall be taken into consideration, treating the appeal filed before the Appellate Authority to be within time. .....

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