9911796707
TMI Blog2024 (12) TMI 720X X X X Extracts X X X X X X X X Extracts X X X X ..... - HELD THAT:- It appears to be an irregularity committed by the petitioner in not having the invoice and the e-way bill amended to correspond with the goods that were loaded on the vehicle. Whether the payments were received for the other two items or not is also not clear - Be that as it may, it was for the petitioner to produce all the records to substantiate the case before the respondents. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sheets and had raised the above said invoice in response to purchase order placed by the buyer. It appears that at the time of inspection, Item No.3 in the above table was not available in the vehicle carrying the goods for which the petitioner had also generated e-way bill. 3. Under these circumstances, the vehicle was seized and detained and thereafter the statement of the driver was recorded i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mitted that there is no error in the impugned order and that the petitioner has an alternate remedy before the Appellate Commissioner under Section 107 of the TNGST Act, 2017. 6. I have considered the arguments advanced by the learned Government Advocate for the respondents. 7. It appears to be an irregularity committed by the petitioner in not having the invoice and the e-way bill amended to corr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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