2023 (9) TMI 273

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..... ultiple transport on the very same invoice which could lead to evasion. The third invoice is with respect to consignment of goods to Tamil Nadu, an inter State transport. The date of billing is far earlier to the other bills. In fact, even with respect to the first and second invoices, the billing was done before the e-way bill for three invoices was generated. There was no reason as to why the said invoices were also not included in the e-way bill generated, especially when the invoices were generated before the e-way bill was generated, the goods were consigned to the very same party and it was intended to be transported in one vehicle. There are absolutely no reason to interfere with the order passed - petition dismissed.
HONOURABLE T .....

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..... of tax and, in any event, the petitioner is a reputed Company. 3. Learned Government Pleader, on the other hand, submits that the goods with respect to all the four invoices were sent as one consignment in a single truck. It is also pointed out that on detaining the vehicle for inspection, the driver had produced one e-way bill, but on search, it was found that there were more goods than contained in the e-way bill. At first, the driver produced two more bills and later yet another one, the last of which was a supply to the State of Tamil Nadu. It is pointed out that at least, one consignment having destination at Tamil Nadu makes an inter State movement in which Annexure-2 Notification is not applicable. 4. At the outset, we have to rej .....

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..... shipping is stated to be to M/s Wahid Alam Praveen Handloom, Araria, the supply and billing is to M/s Dixcy Textiles Private Limited at Tirupur, Tamil Nadu. Obviously, the third invoice is with respect to consignment of goods to Tamil Nadu, an inter State transport. The date of billing is far earlier to the other bills. In fact, even with respect to the first and second invoices, we referred to, the billing was done before the e-way bill for three invoices was generated. There was no reason as to why the said invoices were also not included in the e-way bill generated, especially when the invoices were generated before the e-way bill was generated, the goods were consigned to the very same party and it was intended to be transported in one .....

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