TMI Blog2018 (10) TMI 1236X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot sustain in the eyes of law as the same has been passed ignoring the fact that the time and date has been given by the respondent no. 2 to the petitioner for appearance and for production of the relevant documents on 28.03.2018, whereas the order has been passed on a day before the date allowed by the respondent no. 2. Also, while passing the impugned order dated 27.03.2018 no time has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd is engaged in trading of various kind of tyres and tubes. The petitioner has purchased tyres and tubes from Apollo Tyres Ltd., Kanpur (U.P.). The claim of the petitioner is that the petitioner, who is consignor, is a registered dealer under G.S.T. -Goods and Service Tax Act, 2017 (hereinafter referred to as the 'Act') and TIN number has been allotted by the assessing authority to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no. 2 on 28.03.2018 at 11-00 a.m. in his office. According to the petitioner, he was not aware about the requirement of E-Way Bill for the purposes of transportation of goods from one place to another place within the State of U.P.. The claim of the petitioner is that he has down loaded the EWay Bill on 27.03.2018 from the official department portal. The said E-Way Bill has been down loaded on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r for appearance and for production of the relevant documents on 28.03.2018, whereas the order has been passed on a day before the date allowed by the respondent no. 2. We have also noticed that while passing the impugned order dated 27.03.2018 no time has been mentioned by the respondent no. 2 whereas while issuing notice/detention memo he has specifically mentioned the time. This clearly goes to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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