2022 (2) TMI 400

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..... P J U D G M E N T Petitioner is a dealer in arecanut. Petitioner had transported certain quantities of dry arecanuts, purchased from unregistered persons, allegedly supported by Ext.P1 to P4 e-way bills. While the goods were being transported it was intercepted on 10.01.2022 at 7.50 p.m., and after verification, the 1st respondent initiated proceedings under Section 129 of the CGST/SGST Acts and .....

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..... ty declared in the 4 e-way bills. 4. The learned counsel for the petitioner vehemently argued that, if an actual measurement of the goods are carried out, it could be easily realized that the weight of the goods transported tallied with the 4 e-way bills and also that there was no incongruity with the e-way bills. 5. I have heard Sri. Harishankar V. Menon, the learned counsel for the petitioner .....

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