2025 (9) TMI 594

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..... 1. Heard Mr. Punit Arun holding brief of Mr. Aloke Kumar for the petitioner and Mr. R.S. Pandey, learned ACSC for the State -respondents. 2. By means of present petition, the petitioner is assailing the order dated 25.12.2019 passed by respondent no. 3 and the order dated 25.9.2020 passed by respondent no. 4. 3. Learned counsel for the petitioner submits that the petitioner is a registe....

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...., two e-way bills were generated from the national portal and the said goods were loaded in Truck No. UP79 T 4783 but during course of journey, the vehicle developed some break down to which same was taken to the place of mechanic situated at Loha Mandi, Ghaziabad by taking assistance from Sharma Crane Service, where the vehicle got repaired by the mechanic namely Rahul Mistri, who issued bill no.....

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....equisite documents but due to compelling circumstances, the vehicle could not cross the boarder / reached the destination and in the meantime, the e-way bills were expired. The said fact was duly supported by the documents but without giving any due weightage to the same, the impugned order has been passed. 5. In support of his submission, learned counsel for the petitioner has relied upon the ....

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....ak down of the truck but before start of the vehicle after its repair, the e-way bill ought to have been updated. 7. After hearing learned counsel for the parties, the Court has perused the records. 8. It is not in dispute that the goods were being transported from Kanpur to Punjab and same was intercepted on the ground that e-way bill has been expired. The petitioner has explained the reaso....