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2021 (10) TMI 1062 - HC - GSTSeizure of goods alongwith the conveyance - valid E-way bill or not - requirement of seeking extension of validity period of E-way bill - HELD 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. The appellant-authorities contention that the consignment was being delivered on 2.1.2019 and therefore, the goods cannot be transported cannot be acceded to. The materials on record clearly indicates that the action by the authorities was taken at the destination and not during transit and therefore, an inference has to drawn that the conveyance had reached the destination well within the subsistence of the valid period stipulated under the E-way bill. Appeal dismissed.
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