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TMI Blog2023 (7) TMI 1224X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner are considered. There is a shadow of doubt, which needs to be cleared. Therefore, it would ideal for the petitioner to workout remedy before the appellate authority/appellate forum. Petition dismissed - However, liberty is given to the petitioner to file a statutory appeal within a period of thirty days from the date of receipt of a copy of this order. If such appeal is filed by the petitioner within such time, the appellate authority shall dispose the appeal, as expeditiously as possible, preferably, within a period of three months from the date of receipt of a copy of this order. - W.P.No. 19933 of 2023 And W.M.P.Nos. 19287 and 19290 of 2023 - - - Dated:- 7-7-2023 - Honourable Mr.Justice C.Saravanan For the Petitioner : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng and Agri Business at Erode. 6. It is submitted that although the driver did not have necessary documents, namely the invoices, value of the consignments being less than Rs. 1,00,000/- in each of the invoice, the petitioner was not required to obtain e-way bill and therefore, no e-way bill was generated by the seller namely the Department of Agricultural Marketing and Agri Business at Erode. 7. The learned counsel for the petitioner would submit that the impugned order is a verbatim repetition of the cyclostyle notice issued in Form GST MOV-09 and suffers from the vice of non-application of mind and therefore, the impugned order is liable to be quashed and the writ petition be allowed. 8. That apart, the learned counsel for the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wever, liberty is given to the petitioner to file a statutory appeal within a period of thirty days from the date of receipt of a copy of this order. If such appeal is filed by the petitioner within such time, the appellate authority shall dispose the appeal, as expeditiously as possible, preferably, within a period of three months from the date of receipt of a copy of this order. 14. Needless to state, in case the petitioner succeeds the amount that has been deposited for releasing the goods, shall be either released or adjusted against the existing tax liability of the petitioner in accordance with law. 15. This Writ Petition is dismissed with the above observations and liberty. No costs. Consequently, connected Writ Miscellaneous P ..... X X X X Extracts X X X X X X X X Extracts X X X X
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