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    <title>2022 (4) TMI 56 - MADRAS HIGH COURT</title>
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    <description>HC held that issues regarding detention of goods and omission in E-Way Bill Part B are to be canvassed before the Adjudicating Authority. The court declined to adjudicate merits, directing the petitioner to present relevant facts, documents and inputs to the Adjudicating Authority, which must consider them objectively, afford an opportunity of hearing, and decide whether the omission was unintentional and can be condoned. The writ petition was disposed of, leaving the petitioner free to press the same grounds and evidence before the Adjudicating Authority.</description>
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      <description>HC held that issues regarding detention of goods and omission in E-Way Bill Part B are to be canvassed before the Adjudicating Authority. The court declined to adjudicate merits, directing the petitioner to present relevant facts, documents and inputs to the Adjudicating Authority, which must consider them objectively, afford an opportunity of hearing, and decide whether the omission was unintentional and can be condoned. The writ petition was disposed of, leaving the petitioner free to press the same grounds and evidence before the Adjudicating Authority.</description>
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