Authorities' Argument on January 2, 2019, Consignment Delivery Invalidated; Evidence Shows Timely Arrival per E-way Bill.

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....Seizure of goods alongwith the conveyance - valid E-way bill or not - The appellant-authorities contention that the consignment was being delivered on 2.1.2019 and therefore, the goods cannot be transported cannot be acceded to. The materials on record clearly indicates that the action by the authorities was taken at the destination and not during transit and therefore, an inference has to drawn that the conveyance had reached the destination well within the subsistence of the valid period stipulated under the E-way bill. - HC....