TaxTMI 
TaxTMI 
2022 (12) TMI 765
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....tioned writ petition was in the Admission Board on 07.12.2022, it was re-notified for being taken up on 08.12.2022, it was listed in the Admission Board on 08.12.2022, Mr. B. Raveendran, learned counsel on record for writ petitioner started making submissions in the presence of Mr.T.N.C.Kaushik, learned Additional Government Pleader (Taxes) and the matter was kept in the Admission Board for furthe....
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.... convenience]. 4. Short facts are that a truck bearing Registration No.TN28- AQ-9203 which was carrying a consignment described as 'Angles' from Gummidipoondi to Ranipet was intercepted in the wee hours i.e., at about 04.00 am at Walaja toll. After interception, the impugned proceedings came to be made detaining the truck with the consignment. The only ground on which the impugned proceed....
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....blocked and therefore, the extension of e-way bill could not be done though the writ petitioner had a good four hours from the time of detention. 7. Learned Revenue counsel brought to the notice of this Court an order dated 25.08.2022 made in W.P.Nos.18753 of 2022 and etc., batch and submitted that in cases of this nature, the owner of the consignment should come before the writ Court and not the....
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....ons without discussing as to how the factual situation fits in with the fact situation of the decision on which reliance is placed. There is always peril in treating the words of a speech or judgment as though they are words in a legislative enactment, and it is to be remembered that judicial utterances are made in the setting of the facts of a particular case, said Lord Morris in Herrington v. Br....