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2022 (12) TMI 1230

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....GH COURT - HC<br>Dated:- 15-12-2022<br>W. P. No. 33742 of 2022 And W. M. P. No. 33252 of 2022 in W. P. No. 33742 of 2022 - -<br>GST<br>Honourable Mr.Justice M.Sundar For the Petitioner : Mr.S.Vijayakumar For the Respondents : Mr.C.Harsha Raj Additional Government Pleader (Tax) ORDER This common order will govern the captioned main writ petition and captioned &#39;Writ Miscellaneous Petition&#3....

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....eafter it was transported by Rail from Mumbai to Chennai; that in Chennai when the truck was moved by surface, the truck was intercepted on 06.12.2022 at 09.35 a.m at Tondiarpet (Kasimedu); that the truck bears Registration No. TN 32-AE- 9889; that one Deepak, who was in the truck, had given a &#39;statement which has been recorded on 06.12.2022 in FORM GST MOV-01, bearing reference O.R.No.142/202....

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....way yard to a weigh bridge and the interception occurred during such transit. Adverting to the impugned proceedings, learned Revenue counsel pointed out that only a statement has been assailed and in any event, the interception was owing to the reason that the writ petitioner was not in a position to produce Eway bill. Learned counsel for writ petitioner submitted that E-way bill can be applied fo....

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....oner on 07.12.2022, the writ petitioner has sent a reply on the same day, the third respondent has considered the same and has made an order dated 09.12.2022, which has been placed before this Court. A scanned reproduction of 07.12.2022 notice and 09.12.2022 order made by the third respondent are as follows: 8. The matter has been carried to its logical end (to be noted, there is a seven days tim....