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TMI Blog2022 (12) TMI 765X X X X Extracts X X X X X X X X Extracts X X X X ..... fying the penalty payable. Such notice was served on writ petitioner on 02.12.2022 and therefore, the order came to be made yesterday. As a one off case, considering the peculiar facts and circumstances of the instant case and the trajectory the hearing has taken, making it clear that this order will not serve as a precedent, writ petitioner is permitted to move an amendment application inter-alia to assail 08.12.2022 order made by the respondent - List on Monday in the Admission Board i.e., 12.12.2022. X X X X Extracts X X X X X X X X Extracts X X X X ..... gs have been made is that e-way bill had expired. 5. Adverting to 'Goods and Services Tax Rules, 2017' [hereinafter 'said Rules' for the sake of convenience] being substantive legislation under C-G & ST Act, learned counsel for writ petitioner pointed out that Rule 138 and more particularly, Rule 138(10), the second and third provisos thereat provide for extension of validity of period of e-way bill within 8 hours from the time of expiry. Learned counsel for writ petitioner submitted that the validity of the e-way bill qua aforementioned consignment elapsed at 23:59 hours on 01.12.2022 and at the time of interception, 8 hours therefrom had not elapsed (4 hours was left). 6. Learned counsel for writ petitioner submitted tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and it is to be remembered that judicial utterances are made in the setting of the facts of a particular case, said Lord Morris in Herrington v. British Railways Board [(1972) 2 WLR 537 : 1972 AC 877 (HL) [Sub nom British Railways Board v. Herrington, (1972) 1 All ER 749 (HL)]] . Circumstantial flexibility, one additional or different fact may make a world of difference between conclusions in two cases.' To be noted, Padma Sundara Rao case was rendered by Hon'ble Constitution Bench and therefore is not just a ratio but declaration of law by Hon'ble Supreme Court. 8. Today, learned Revenue counsel submits that the respondent is the proper Officer qua the aforesaid proceedings and it passed an order yesterday for payment of pen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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