2022 (7) TMI 1325

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..... acts filed before the appellate authority it appears that petitioner had filed the e-way bill on the next day of detention of the goods. Considering the facts and circumstances of this case and what appears from record, no interim order is required against the impugned coercive action taken by the respondents. There is no scope of passing any interim order in the matter and the issues involved .....

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..... g the goods in question without any e-way bill and at the time of interception of vehicle petitioner could not produce any e-way bill and after two hours of the detention, petitioner generated the e-way bill and produced the same before the adjudicating authority concerned but when this Court asked the petitioner to produce proof he could not produce any material to show that on 15th September, 20 .....

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