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2022 (12) TMI 1230

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..... H COURT - HC
Dated:- 15-12-2022
W. P. No. 33742 of 2022 And W. M. P. No. 33252 of 2022 in W. P. No. 33742 of 2022 - -
GST
Honourable Mr.Justice M.Sundar For the Petitioner : Mr.S.Vijayakumar For the Respondents : Mr.C.Harsha Raj Additional Government Pleader (Tax) ORDER This common order will govern the captioned main writ petition and captioned 'Writ Miscellaneous Petition' .....

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..... after it was transported by Rail from Mumbai to Chennai; that in Chennai when the truck was moved by surface, the truck was intercepted on 06.12.2022 at 09.35 a.m at Tondiarpet (Kasimedu); that the truck bears Registration No. TN 32-AE- 9889; that one Deepak, who was in the truck, had given a 'statement which has been recorded on 06.12.2022 in FORM GST MOV-01, bearing reference O.R.No.142/2022 .....

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..... ay yard to a weigh bridge and the interception occurred during such transit. Adverting to the impugned proceedings, learned Revenue counsel pointed out that only a statement has been assailed and in any event, the interception was owing to the reason that the writ petitioner was not in a position to produce Eway bill. Learned counsel for writ petitioner submitted that E-way bill can be applied for .....

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..... ner on 07.12.2022, the writ petitioner has sent a reply on the same day, the third respondent has considered the same and has made an order dated 09.12.2022, which has been placed before this Court. A scanned reproduction of 07.12.2022 notice and 09.12.2022 order made by the third respondent are as follows: 8. The matter has been carried to its logical end (to be noted, there is a seven days time .....

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..... has been made for the limited purpose of disposal of captioned writ petition. 9. Sum sequitur is, the writ petition fails and the same is dismissed. Consequently, captioned WMP is also dismissed. To be noted, dismissal albeit preserving the rights of the writ petitioner is limited to the extent indicated supra i.e., providing a window to the writ petitioner to the limited extent set out supra. Th .....

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