The conveyance had reached the place of destination well within the expiry of the E-way bills and therefore, the writ appeal is dismissed.
Section 129 of the CGST Act, 2017—Goods in Transit – The writ appeal is filed by the State assailing the correctness of the order dated 20.11.2020 passed by the learned Single Judge. The respondent prayed for quashing the notice dated 07.01.2019 and Order dated 08.01.2019. The court while allowing the petition has observed in the order observed that there is no dispute that the conveyance had reached the place of destination well within the expiry of e-way bills, and the conveyance was being unloaded without any further transit. Now the Court while examining the order observed that there is a categorical finding by the learned Judge that the conveyance had reached the destination on 1.1.2019 at 11.00 p.m. which was well within the prescribed validity period under the E-way bill. Therefore, having regard to the peculiar facts and circumstances of the case on hand, they are not inclined to interfere with the order of the learned Single Judge.
Held that:- The Hon’ble High Court dismissed the writ appeal.
The conveyance had reached the place of destination well within the expiry of the E-way bills and therefore, the writ appeal is dismissed.
Section 129 of the CGST Act, 2017—Goods in Transit – The writ appeal is filed by the State assailing the correctness of the order dated 20.11.2020 passed by the learned Single Judge. The respondent prayed for quashing the notice dated 07.01.2019 and Order dated 08.01.2019. The court while allowing the petition has observed in the order observed that there is no dispute that the conveyance had reached the place of destination well within the expiry of e-way bills, and the conveyance was being unloaded without any further transit. Now the Court while examining the order observed that there is a categorical finding by the learned Judge that the conveyance had reached the destination on 1.1.2019 at 11.00 p.m. which was well within the prescribed validity period under the E-way bill. Therefore, having regard to the peculiar facts and circumstances of the case on hand, they are not inclined to interfere with the order of the learned Single Judge.
Held that:- The Hon’ble High Court dismissed the writ appeal.