9911796707
TMI Blog2024 (6) TMI 282X X X X Extracts X X X X X X X X Extracts X X X X ..... carried by the vehicle had suffered a break down on the night of 19.11.2021 and on account of the urgency for transmitting the goods, the transporter has left no other option but to change the vehicle and the new vehicle bearing Registration No.WB 19 K 7695 had been loaded with the goods and they were delivered at the destination at Purulia at about 06.20 a.m. on 20.11.2021. It is a specific case of the appellant that during the interregnum period the transporter could not amend the e-way bill because it was during the midnight. The department has given a window of eight hours for amendment of the e-way bill, assuming the goods have been transported in the vehicle in which it was originally loaded no problem would have arisen but, however, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the gist of the order the statutory appeal was preferred before the appellate authority. Further, it is contended that after the appeal was disposed of, the papers were entrusted to the learned advocate for preferring a writ petition who had unfortunately passed away and the appellant had genuine difficulty in getting the original papers and ultimately after getting the original papers he has engaged another learned advocate who had directed the appellant to produce the copy of the speaking order passed by the original authority and hence, the writ petition should not be filed. Therefore, the appellant was compelled to submit another representation to the Senior Joint Commissioner, State Tax on 03.01.2024 requesting for copy of the speaki ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icle which was carrying the goods did not have a valid eway bill. While considering the appeal filed by the appellant against the order of the adjudicating authority has not disputed the factual position nor has brought on record anything to show that what was stated by the appellant is false or otherwise not established. In any event, the department has given a window of eight hours for amendment of the e-way bill, assuming the goods have been transported in the vehicle in which it was originally loaded no problem would have arisen but, however, on account of certain contingencies beyond the control of the appellant the vehicle had to be changed but the new vehicle had transported the goods and arrived at the destination at Purulia at 06.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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