TMI Blog2018 (4) TMI 1630X X X X Extracts X X X X X X X X Extracts X X X X ..... tion in question, for the reason, that till the downloading of the E-Way Bill the transport company and the vehicle was not engaged and the same has been engaged subsequently therefore the details with regard to the vehicle number has been mentioned by hand - since the petitioner is a registered dealer and the invoices clearly indicates the charge of IGST and Central Cess, there are no irregularit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to Bihar against the invoices, which are duly issued by the petitioner and the claim of the petitioner is that the invoices as well as the goods receipt (GR) issued by the transport company were containing all the details of goods as well as the tax charged. It is submitted by the counsel of the petitioner that as required under the provisions of UPGST Act the petitioner has downloaded the requ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he instant writ petition is decided finally without calling the counter affidavit. We find no irregularity in the transaction in question, for the reason, that till the downloading of the E-Way Bill the transport company and the vehicle was not engaged and the same has been engaged subsequently therefore the details with regard to the vehicle number has been mentioned by hand. Learned counse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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