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2022 (10) TMI 133

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....en, Advocate. For Respondent(s) : Mr. Asish Nandi, Advocate. ORDER Heard learned senior counsel Mr. B.N. Majumder assisted by learned counsel Mr. S. Lodh appearing on behalf of the petitioner-Firm and learned counsel Mr. Asish Nandi appearing for the respondent-State. 2. It appears that certain goods, i.e. 130 drums of Bitumen were being in the course of transport from the seller in Gu....

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....apparent mistake in the original E-way bill, the said mistake was duly corrected and another fresh E-way bill No.841225684855 under Annexure-3 at page-28 to the writ petition was generated on 08.05.2022 rectifying the obvious mistake and the issue raised by the petitioner is that even after the corrected E-way bill was produced, the vehicle was not permitted to proceed and remains stranded at Chur....

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.... the seller and the buyer had been erroneously swapped and, therefore, the Revenue was justified in not allowing the vehicle to enter into the State and seized the same, yet we find that once the corrected E-way bill under Annexure-3 was produced before the respondents and the apparent error having been corrected, there is no justification in either initiating the present proceedings against the p....