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2022 (4) TMI 56 - MADRAS HIGH COURTDetention of goods alongwith vehicle - E-Way Bill Part B has not been filled up - petitioner had given reply that the goods are transported for a distance of upto 50 Kms within the State from the place of business of the consignor to the place of business of the transporter for further transportation - HELD THAT:- This Court feels that, those issues can be canvassed before the Adjudicating Authority as to whether the benefit sought for by the petitioner that, the goods were transported only for the purpose of unloading and reloading into another place for the purpose of reaching the destination i.e., the factory or premises of the petitioner and therefore, the absence of the Entry in Part B in E-Way Bill is not intentional one and whether that can be condoned or not, is altogether a question to be gone into by the Adjudicating Authority, before whom, it is open to the petitioner to raise all these points which have been raised before this Court for consideration. If those points are raised before the Adjudicating Authority by giving necessary details and inputs in support of the same, that can very well be considered by the Adjudicating Authority objectively and thereafter an order to that effect can be passed. That the petitioner is relegated to go before the Adjudicating Authority, where, it is open to the petitioner to raise the points and grounds urged before this Court in support of the challenge made in these writ petitions. If such grounds are urged with supporting documents and input to be supplied in this regard by the petitioner, the same shall be considered objectively by giving an opportunity of being heard to the petitioner or his counsel and thereafter, decide the same by considering the circumstances of the case - Petition disposed off.
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