2020 (11) TMI 617

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....TITIONERS: SRI.HARISANKAR V. MENON, SMT.MEERA V.MENON AND SMT.K.KRISHNA RESPONDENTS: DR.THUSHARA JAMES JUDGMENT The petitioner has approached this Court challenging Ext.P4 series of notices issued to him under Section 129(3) of the CGST Act. From the said notices it is apparent that the defect noticed by the respondent was that the validity of the e-way bill that accompanied the transport....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ill, whereas the detention was at 1.30 am on 06.11.2020. It is submitted, therefore, that there was no valid ground for detention of the goods and the goods ought to be released without further delay. 3. I have heard Sri.Harisankar V.Menon, the learned counsel for the petitioner and also Dr.Thushara James, the learned Government Pleader for the respondents. 4. On a consideration of the facts....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... thereafter. Similarly, in the case of over dimensional cargo, one day validity is granted for up to 20 km traversed, and an additional day for every 20 km or part thereof traversed thereafter. I cannot accept the contention of the learned counsel for the petitioner that, irrespective of whether his cargo can be categorised as over dimensional cargo or otherwise, he must get the benefit of the mor....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he validity period of the e-way bill, and producing a copy of the extended e-way bill before the authority for the purposes of seeking a clearance of the goods. 6. In the result, I find that the detention of the goods and the vehicle in the instant case cannot be said to be unjustified. Taking note of the request of the learned counsel for the petitioner, I permit the petitioner to clear the....