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TMI Blog2021 (9) TMI 429X X X X Extracts X X X X X X X X Extracts X X X X ..... the vehicle had started from Guwahati on 19.08.2021 and had already reached Churaibari check-post on 21.08.2021 when it was detained. Had the vehicle not been stopped, the delivery at Agartala would have taken place latest by 22.08.2021 which in any case is the normal validity period of e-way bills considering the distance between the point of origin and destination. The goods and vehicle must ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h transportation of the goods the petitioner had also generated an e-way bill on 18.08.2021. When the transport vehicle along with the goods arrived at Churaibari check-post, they were intercepted and detained on the ground that in the e-way bill the petitioner had deliberately misdeclared the vehicle as ODC which we are informed means Open Dimension Cargo and which categorization would apply to e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ajumder submitted that showing the vehicle as ODC was a mere error and there was no mala fide intention on part of the petitioner to avail of any longer period of validity of the e-way bill. The movement of the vehicle had started from Guwahati on 19.08.2021 and had already reached Churaibari check-post on 21.08.2021 when it was detained. Had the vehicle not been stopped, the delivery at Agartala ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... priate order in connection with the show-cause notice issued by the petitioner, after considering the reply filed by the petitioner, the insistence on collecting the full taxes with penalties is not permissible. In the meantime, the goods and vehicle must be released on certain conditions. Considering the facts of the case, let the transport vehicle along with the goods be released upon the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X
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