2025 (7) TMI 1069

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.... has been filed against the impugned order dated 26.10.2024 passed by the respondent no. 3 as well as the impugned order dated 07.06.2023 passed by the respondent no. 4. Learned counsel for the petitioner submits that in the normal course of its business, on 05.06.2023, tax invoice and e-way bill were generated for supply of goods to Himachal Pradesh, which were intercepted and seized on 06.06.2023 near Mathura on the basis of the statement of the truck driver that the goods have been loaded from Nagpur, instead of Chandrapur (Maharashtra) as disposed in the accompanying documents. He further submits that in the GST registration certificate, the principal place of business is mentioned as Chandrapur and additional place of business is ment....

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....ifically stating that it was a technical error. The record further shows that no discrepancies, whatsoever, was pointed out with regard to quantity, quality, etc. of the goods as mentioned in the e-way bill and tax invoice. The issue is covered by the judgement of this Court in M/s Zhuzoor Infratech Private Limited (supra), in which it has been held as under:- "11. The Court is of the opinion that e-way bill is the document which is generated and accompanying the goods in transit, so that department may come to know about the movement of goods from one place to another place. So that at the time of passing final assessment, the particular transaction may not escape from levy of tax as per the prevalent provisions, under the GST Act. 12....