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2022 (1) TMI 998 - HC - GSTSeizure of goods alongwith vehicle - valid E-way bill or not - specific contention of the petitioner is that the E-way bill was valid up to 11.59. p.m. on 09.11.2018, however, much prior to the aforesaid time i.e., 11.59 p.m, on 09.11.2018, the goods in question had reached its destination and the driver of the vehicle had fallen asleep and consequently the goods were not unloaded at the destination point - HELD THAT:- A perusal of impugned orders passed by respondent Nos.1 and 2 - Prescribed Authority and Appellate Authority clearly indicate that though the petitioner has contended that he has produced the documents relating to vehicle in question passing through Toll Plaza at Nelamangala at 3.54 p.m on 09.11.2018 itself, the said documents have not been adverted to, much less considered or appreciated by the respondents before passing the impugned orders. Under these circumstances, without expressing any opinion on the merit/demerit on the rival contentions and in order to give one more opportunity to the petitioner to produce the said documents at Annexures-L & M before the Prescribed Authority, to establish his claim that the vehicle and goods had reached the destination point on 09.11.2018 prior to expiry of the E-way bill at 11.59 p.m on 09.11.2018, it is deemed just and proper to set aside the impugned orders and the matter remitted back to respondent No.1 - Prescribed Authority for re-consideration afresh in accordance with law after giving one more opportunity to the petitioner to file additional documents and additional objections if any, and thereafter to proceed and conclude the proceedings in accordance with law. Petition allowed by way of remand.
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