9911796707
TMI Blog2022 (1) TMI 998X X X X Extracts X X X X X X X X Extracts X X X X ..... icate that though the petitioner has contended that he has produced the documents relating to vehicle in question passing through Toll Plaza at Nelamangala at 3.54 p.m on 09.11.2018 itself, the said documents have not been adverted to, much less considered or appreciated by the respondents before passing the impugned orders. Under these circumstances, without expressing any opinion on the merit/demerit on the rival contentions and in order to give one more opportunity to the petitioner to produce the said documents at Annexures-L M before the Prescribed Authority, to establish his claim that the vehicle and goods had reached the destination point on 09.11.2018 prior to expiry of the E-way bill at 11.59 p.m on 09.11.2018, it is deemed j ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2018 in FORM GST MOV-09 passed by the first Respondent at ANNEXURE-B, and (iv) Issue any other writ or order as this Hon'ble Court may deem fit. 2. The brief facts giving rise to present petition are that the petitioner sold TMT Bars worth of ₹ 15,09,000/- to M/s Bharatiya City Developers Prv. Ltd., vide invoice on 05.11.2018 and entrusted transfer of the goods to one M/s M.R. Transports and E-way Bill was generated in this regard on 05.11.2018 at 1.31 p.m. It contended that pursuant to, goods were transported and they reached the destination. The specific contention of the petitioner is that the E-way bill was valid up to 11.59. p.m. on 09.11.2018, however, much prior to the aforesaid time i.e., 11.59 p.m, on 09.11.2018 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch was in charge of Toll plaza at Nelamangala, which was about 30 k.m., from the destination point at R.K. Hegde Nagar. It is submitted that in response to the aforesaid letter addressed by the petitioner, the said JAS Toll Road Transport Company Ltd., has issued an endorsement at Annexure-M confirming the that the vehicle in question has passed through the said Toll Plaza at about 3.55 p.m on 09.11.2018 itself and consequently the only inference that could be drawn in the facts and circumstances of the case is that the vehicle in question reached the destination point on 09.11.2018 itself much prior to 11.59 pm., by which time the E-way bill expired. It is contended that both respondent Nos.1 and 2 have failed to consider and appreciate th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Nos.1 and 2 - Prescribed Authority and Appellate Authority clearly indicate that though the petitioner has contended that he has produced the documents relating to vehicle in question passing through Toll Plaza at Nelamangala at 3.54 p.m on 09.11.2018 itself, the said documents have not been adverted to, much less considered or appreciated by the respondents before passing the impugned orders. Under these circumstances, without expressing any opinion on the merit/demerit on the rival contentions and in order to give one more opportunity to the petitioner to produce the said documents at Annexures-L M before the Prescribed Authority, to establish his claim that the vehicle and goods had reached the destination point on 09.11.2018 prior to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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