TaxTMI 
TaxTMI 
2018 (5) TMI 75
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....e petitioner is having its registered office in Chandigarh and branch office at Gorakhpur in the State of Uttar Pradesh. The petitioner company is engaged in manufacturing of medicines and mineral water and its manufacturing unit is situated at Derabassi, Punjab and Baddi, Himanchal Pradesh. Certain stock has been transferred against the stock transfer invoices after paying the IGST @ 18% and the goods were being transported from Himanchal Pradesh and the E-Way Bill prescribed under the provision of CGST Rules was downloaded in which the vehicle number being HP12C-2297 as well as other details were duly mentioned. The contention of the counsel for the petitioner is that on account of activities of Transport Union, the transportation of goo....
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.... was on two different vehicles via Chandigarh, hence while uploading the details, the petitioner though tried to mention the numbers and details of both set of vehicles but since the portal was not accepting two vehicle numbers for one transaction, the petitioner has no option but to mention the subsequent vehicle number by hand. The contention of the petitioner is that neither there was any wrong committed by the petitioner nor there was any error at the hands of the petitioner, however while crossing the District Mainpuri the respondent no. 3 intercepted the vehicle on the ground that in three E-Way Bills -01 relating to the petitioner, vehicle numbers are hand written whereas E-Way Bill-01 was not used in respect of other goods, which d....
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.... by the learned Standing Counsel that in the some states, particularly the State of Himanchal Pradesh, Jammu & Kashmir etc. certain transport unions are operating and all the transport vehicles are governed by their dictation. One of the main object of the said transport unions is that they do not allow the outside transport vehicles to be plied without their consent and further that the movement of their vehicles (which are attached with the said transport union) are only permitted to ply with their consent and on perticular routes. In the present case, prima facie, it appears that on account of resistence by the transport unions the vehicles belonging to the State of Himanchal Pradesh were not permitted to transport the goods beyond Chan....