9911796707
TMI Blog2024 (12) TMI 1355X X X X Extracts X X X X X X X X Extracts X X X X ..... re is also a dispute as to the origin of the goods and whether the goods were loaded at Autonagar or they were said to have been loaded at the address of the consignor. Keeping in view, the time lines under Section 129 of the Act, this Court deems it appropriate to dispose of this Writ Petition, with a direction to the 1st respondent to complete the proceedings, under Section 129 of the Act, expeditiously and preferably within a period of two (02) weeks from today. Petition disposed off. - HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM For the Petitioner: J.N Venkata Suresh Kumar. For the Respondent(S): GP For Commercial Tax. ORDER PER (HON BLE SRI JUSTICE R RAGHUNANDAN RAO) The petitioner is th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , would be available to the authorities, only if the transport of the goods is in contravention of the Act or Rules. The learned counsel submits that the requirement of a transporter is to ensure that the goods, which are transported, are transported with an E-way bill and other documents. He would submit that it is an admitted fact that the goods in question, which was iron and steel scrap, was accompanied by an E-way bill, generated by the consignor, under the GST portal and that a physical inspection of the goods showed that the description of the goods and the quantity of the goods matched with the details given in the E-way bill. The learned counsel would submit that, in such circumstances, the power under Section 129 of the Act cannot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9,625 kgs of iron and steel scrap. 10. The learned counsel for the petitioner would contend that the iron and steel scrap was actually loaded in Autonagar at Vijayawada and not at the address of the office of the consignor. 11. There are clear disputes of fact, in as much as, the petitioner contends that no notices and proceedings were initiated under Section 129 of the Act, while the 1st respondent contends that such notices were issued strictly within the ambit set out under Section 129 of the Act. Further, there is also a dispute as to the origin of the goods and whether the goods were loaded at Autonagar or they were said to have been loaded at the address of the consignor. 12. All these questions of fact, cannot be gone into by this Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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