2023 (6) TMI 750

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....ter, Ring Road, Surat against the invoice dated April 20, 2022 and e-way bill dated April 20, 2022 and the taxable value of the goods was Rs. 13,78,860/-. 3. The goods were dispatched from Kandla Port, Gujrat to Silliguri through Lorry No. PB05Y4413 and the e-way bill was valid up to May 2, 2022. The said vehicle reached Silliguri on May 2, 2022 before the expiry of e-way bill. The goods were to be unloaded at the stockyard and accordingly the petitioner had directed the driver of the vehicle to take the vehicle said location. 4. By the time, the driver reached the stockyard, it was closed and the next working day i.e May 3, 2022, the stockyard was also closed because of Ed-Ul-Fitr as a result, the vehicle could not enter the stockyard fo....

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....presenting the petitioner submits that there is no lack of bona fide on the part of the petitioner to state that there was wilful misconduct committed by the petitioner while transporting the goods. He further submits that there is every possibility that even if an application was made for extension of the e-way bill within the time permitted, May 3, 2022 being national holiday on account of Ed-Ul-Fitr, the e-way bill, in all probabilities, would not have been revalidated within eight hours period. 10. Mr. Ghosh, representing the respondent authorities opposes the submission made by the Counsel for the petitioner and submits that admittedly when the vehicle was intercepted, e-way bill was not valid and already expired and the petitioner ha....