TMI Blog2018 (10) TMI 1190X X X X Extracts X X X X X X X X Extracts X X X X ..... T Act - After generating that bill, it had the goods loaded into a transport vehicle. But it could not transport them during night hours. The next day, 2nd October, was a holiday. So it could transport the goods only on 3.10.2018 at 10.40 am. - Held that:- The writ petition disposed off settting aside the Ext. P10 - the petitioner can approach the ASTO tomorrow - On the petitioners' approach, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay bill at 5.52 pm. After generating that bill, it had the goods loaded into a transport vehicle at the Container Freight Station of the Customs Department at Vallarpadam. But it could not transport them during night hours. The next day, 2nd October, was a holiday. So it could transport the goods only on 3.10.2018 at 10.40 am. 3. The goods in transit, on 03.10.2018 at 11.15 am., the respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner submitted to the Assistant Sales Tax Officer. According to him, the petitioner issued the e-way bill as per the request from its customs broker, who must have cleared the consignment from the port and delivered it to the petitioner's factory as originally planned-on time. But the customs broker could remove the vehicle from the port only on 03.10.2018. The delay was because, first, the e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7. On the other hand, Dr. Thushara James has drawn my attention to Section 129, besides other provisions of KGST Act. According to her, the petitioner under Rule 138 (10) had the option of having the time extended. Time extended, it could have reloaded the e-way bill. At any rate, she has strenuously opposed any judicial intervention because once the statutory conditions stand diluted, she con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proposal, the petitioner's counsel agrees. 10. So without adverting to the merits, I dispose of the writ petition settting aside the Ext.P10. I further clarify that the petitioner can approach the ASTO tomorrow. On the petitioners' approach, the authority will reexamine the issue, keeping in view the petitioner's Ext.P9 explanation and the other materials, and pass orders on the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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