2018 (9) TMI 1259

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ized the goods and the vehicle of the petitioner who is the owner of the vehicle no. U.P.-13T-9197. The facts of the case are that the petitioner is a proprietor and is engaged to transport the goods belongs to one M/s Ahuja Radio, 215 Okhla Industrial Estate, Phase-III, New Delhi. The said consignment having total 131 boxes was to be delivered at M/s R.B. Electronics, Harsh Vardhan Arcade, Fraser Road, Patna, Bihar and another consignment of 81 boxes was to be delivered at the branch office situated at Ranchi, Jharkhand. The consignor M/s Ahuja Radio has issued two invoices bearing Invoices no.2652 and Invoice no. 2653 dated 27.03.2018 against the aforesaid 131 and 81 boxes for delivery at Patna, Bihar and Ranchi, Jharkhand. The aforesa....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ents related to 81 boxes of the same party M/s Ahuja Radio which are to be delivered at Ranchi, Jharkhand and that the e-way bill has been generated on 27.02.2018 for delivery through other vehicle no. HR-38W-2581. We have heard the learned counsel for the petitioner, learned Standing Counsel and perused the documents which are enclosed along with the writ petition. We have noticed that two invoices have been prepared by M/s Ahuja Radio, New Delhi being Invoice No.226158 and Invoice No. 226159 respectively. The details of goods as well as details of buyers were mentioned being R.B. Electrons, Harsh Vardhan Arcade, Fraser Road, Patna, Bihar and M/s R.B. Electronics plot no. H80 and H81 Harmu Housing Colony, Harmu, Ranchi, Jharkhand. In....