TaxTMI 
TaxTMI 
2025 (5) TMI 1508
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....GST Act, 2017 (hereinafter referred to as the said Act), the instant writ petition has been filed. 2. The petitioner is a transporter and is engaged in the business of transportation of goods. 3. The learned senior advocate representing the writ petitioner would submit that the petitioner for the purpose of transporting goods from Kanpur to Ukilpara (wrongly mentioned as Ulkipara), West Bengal was issued a consignment note by the consigner, namely, Maa Vindhya Vashni Tobaco P. Ltd., Kanpur to be delivered to Urmila Enterprises, Ukilpara, West Bengal. The Consigner of the goods also issued and generated an e-invoice on 8th February, 2025. It is on the basis of the e-invoices that the consigner of the goods also issued an e-way bill. The de....
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..... Unfortunately, when the e-way bill was generated, the petitioner noticed that the number of transport vehicle being UP 71 BT 6157 did not find place rather the number of the earlier truck bearing No. UP 78 JT 5955 was mentioned. Later on 23rd February, 2025 at around 4:12 a.m., the respondent No. 3 had intercepted the transport vehicle and had also recorded the statement of the petitioner's driver. 5. Upon completion of physical verification inspection of the conveyance and after issuance of the show-cause, a final order under Section 129(3) of the said Act was passed. 6. Mr. Pathy, learned senior advocate/representing the petitioner by drawing attention of this Court to the order dated 11th March, 2025 would submit that the findings re....
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....r to West Bengal under a valid e-invoice as also a valid e-way bill. It is petitioner's case that the e-way bill was due to expire on 20th February, 2025, however, prior to its expiry, the petitioner had duly extended the validity of the e- way bill. 9. Mr. Pathy, learned senior advocate representing the petitioner would submit that the aforesaid extension was necessitated since the vehicle in question through which the goods were being transported developed a snag which requires the goods to be transshipped through another vehicle. Although the petitioner had duly filled up all data as regards the transshipped vehicle and uploaded the same on the portal, the print out of the e-way bill, however, demonstrated that the registration number o....