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TMI Blog2021 (10) TMI 1062X X X X Extracts X X X X X X X X Extracts X X X X ..... - HC X X X X Extracts X X X X X X X X Extracts X X X X ..... ty of the E-way Bills. However, the 1st respondent has contended that the unloading of the vehicles could not take place on the same day and while the vehicles were being unloaded on 2.1.2019, the 3rd appellant visited the spot and issued an order for physical verification culminating in issuance of notice under sub-clause (3) of Section 129 of the Act as per annexure-B. The 1st respondent preferr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quashed the impugned order dated 28.11.2019 passed in GST.AP.No.12/18-19 by appellant No.4. 5. Though the learned AGA appearing for the appellant has vehemently argued and contended that unloading was not done until 5.00 p.m. on the next day and therefore, the goods cannot be transported without seeking extension of validity period of E-way bill. The learned AGA would further contend that E-way b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... indicates that the action by the authorities was taken at the destination and not during transit and therefore, an inference has to drawn that the conveyance had reached the destination well within the subsistence of the valid period stipulated under the E-way bill. Therefore, having regard to the peculiar facts and circumstances of the case on hand, we are not inclined to interfere with the orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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