2021 (10) TMI 1062

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....C (Judgement / Order / Decisions)<br>Dated:- 27-7-2021<br>WRIT APPEAL NO. 381 OF 2021 (T-RES) - -<br>GST<br>HON&#39;BLE MR. JUSTICE SATISH CHANDRA SHARMA AND HON'BLE MR. JUSTICE SACHIN SHANKAR MAGADUM Appellants (By Sri. Jeevan. J. Neralgi, AGA) &nbsp; Respondents (By Smt. Savitha. K.S, Advocate for Smt. Vanitha. K.R, Advocate) &nbsp; JUDGMENT &nbsp;SACHIN SHANKAR MAGADUM J., The c....

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....on on 1.1.2019 before expiry of the validity of the E-way Bills. However, the 1st respondent has contended that the unloading of the vehicles could not take place on the same day and while the vehicles were being unloaded on 2.1.2019, the 3rd appellant visited the spot and issued an order for physical verification culminating in issuance of notice under sub-clause (3) of Section 129 of the Act as ....

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....to allow the writ petition and consequently quashed the impugned order dated 28.11.2019 passed in GST.AP.No.12/18-19 by appellant No.4. 5. Though the learned AGA appearing for the appellant has vehemently argued and contended that unloading was not done until 5.00 p.m. on the next day and therefore, the goods cannot be transported without seeking extension of validity period of E-way bill. The ....