2022 (12) TMI 1236

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....itioner and Mr.T.N.C.Kaushik, learned Additional Government Pleader (Taxes), who has accepted notice on behalf of lone respondent, are before this Court. Owing to the narrow compass on which the captioned matter turns, with consent of learned counsel on both sides, main writ petition was taken up, heard out and for the self-same reason, a counter affidavit is really not necessary. 3. Short facts will suffice. Short facts shorn of elaboration are that the petitioner is a registered-dealer qua 'Tamil Nadu Goods and Services Tax Act, 2017' [hereinafter 'TN-G&ST Act' for the sake of brevity, convenience and clarity]; that the petitioner in the course of supplying web cameras was transporting the same from one branch office in C....

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....mpugned order is paragraph 8 and the same reads as follows: '8) Accordingly, a notice FORM MOV 06, 07 dated :13.12.2022 were issued to Tvl.Shree Info System Solutions Pvt. Ltd., (GSTN: 33AAQCS6907D1Z9). Representative from Tvl.Shree Info System Solutions Pvt. Ltd., appeared in person on 16.12.2022, filed a reply put forth their contention. In their reply, they have accepted that they had not generated E-way bill for the movement of goods from Annasalai till the conveyance was intercepted at 08.35AM on 13.12.2022 at Chindadripet and they have generated E-way bill at 12:39PM on 13.12.2022 which is an afterthought.' 5. A perusal of aforementioned paragraph 8 makes it clear that the impugned order deserves to be interfered with. 6. ....