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TMI Blog2022 (4) TMI 56X X X X Extracts X X X X X X X X Extracts X X X X ..... nation i.e., the factory or premises of the petitioner and therefore, the absence of the Entry in Part B in E-Way Bill is not intentional one and whether that can be condoned or not, is altogether a question to be gone into by the Adjudicating Authority, before whom, it is open to the petitioner to raise all these points which have been raised before this Court for consideration. If those points are raised before the Adjudicating Authority by giving necessary details and inputs in support of the same, that can very well be considered by the Adjudicating Authority objectively and thereafter an order to that effect can be passed. That the petitioner is relegated to go before the Adjudicating Authority, where, it is open to the petitioner t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the place of business of the consignor to the place of business of the transporter for further transportation. Therefore, the transporter may not furnish the details of conveyance in Part-B of Form EWB-01. 4. However, not accepting the same, there was a detention order passed by the respondent and penalty proceedings has been initiated for adjudication which were issued on 21.03.2022, challenging those orders, these writ petitions have been filed with the respective prayers. 5. Heard Mrs.Aparna Nandakumar, learned counsel appearing for the petitioner, who, though had made a detailed submissions on various aspects, which includes the interpretation sought to be given on the words the business premises , of the petitioner by citin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ollowing orders: That the petitioner is relegated to go before the Adjudicating Authority, where, it is open to the petitioner to raise the points and grounds urged before this Court in support of the challenge made in these writ petitions. If such grounds are urged with supporting documents and input to be supplied in this regard by the petitioner, the same shall be considered objectively by giving an opportunity of being heard to the petitioner or his counsel and thereafter, decide the same by considering the circumstances of the case to be projected by the petitioner without passing a routine mechanical order in this case and accordingly pass the final order within a period of two weeks from the date of receipt of a copy of this order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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