2020 (12) TMI 528

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....<br>WRIT PETITION NO. 3337/2020 (T-RES - -<br>GST<br>HON'BLE MR. JUSTICE B. M. SHYAM PRASAD PETITIONER (By SRI. MOHAMMED MUJASSIM., ADVOCATE) &nbsp; RESPONDENTS (By SRI. HEMA KUMAR., AGA, FOR R1 TO R4; SRI. VIKRAM A HUILGOL., ADVOCATE FOR R5 & R6) &nbsp; O R D E R The petitioner has filed this petition for the following prayers: "[a] Declare the impugned provisions, viz, Secti....

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.... Columns [b] and [c] above. 2. The petitioner, a dealer in TVS motor vehicles and an assessee registered under the provisions of the Central Goods and Services Tax Act, 2017 [for short 'the Act'], purchased two wheeler vehicles from a wholesale dealer under the tax invoice dated 31.12.2018 and the motor vehicles purchased were dispatched from Hosur, Tamil Nadu to the place of destination viz., ....

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....opriate e-way bills that were valid from 31.12.2018 at 10.37 pm to 1.1.2019. The petitioner contends that the conveyance carrying the vehicles reached the place of destination on 1.1.2019 before the expiry of the validity of the e-way bills but the vehicles could not be unloaded on the same day and were being unloaded on 2.1.2019. The authorities while not disputing these assertions contend that t....