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    <title>2022 (4) TMI 122 - TRIPURA HIGH COURT</title>
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    <description>The Tripura HC ruled that vehicles carrying goods with expired e-way bills should not be seized if the transaction is between registered GST dealers and genuineness is not in doubt. The court held that such vehicles should be permitted to continue transit, with the check gate officer taking an undertaking from the buyer or seller and informing the respective assessing officers. The court emphasized that hindering goods movement obstructs national development. The petitioner was directed to submit an undertaking to the check gate officer for release of the vehicle and goods.</description>
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    <pubDate>Tue, 29 Mar 2022 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=420456</link>
      <description>The Tripura HC ruled that vehicles carrying goods with expired e-way bills should not be seized if the transaction is between registered GST dealers and genuineness is not in doubt. The court held that such vehicles should be permitted to continue transit, with the check gate officer taking an undertaking from the buyer or seller and informing the respective assessing officers. The court emphasized that hindering goods movement obstructs national development. The petitioner was directed to submit an undertaking to the check gate officer for release of the vehicle and goods.</description>
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      <pubDate>Tue, 29 Mar 2022 00:00:00 +0530</pubDate>
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