TMI Blog2020 (3) TMI 479X X X X Extracts X X X X X X X X Extracts X X X X ..... relied upon was not recorded in the e-way bill as it was issued at 3.55 pm - HELD THAT:- Section 129 of the CGST Act starts with a non obstante clause enabling the officers of Revenue to detain vehicles in case the vehicles are transported without statutory documents. The e-way bill at that relevant point of time did not mention the truck No. KL07 BY 3069 whereas at the relevant time it was no. KL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Service Tax Act and Rules framed thereunder. It has a branch run under a Carry and Forward (C F) Agency, M/s. GNXT Power Corp, which raised tax invoice on 27.02.2020, on a customer dealer located at Kollam. True copy of the tax invoice affixed with dispatched date 02.03.2020 at 12.30 pm to be supplied to M/s. Sunlube Marketing, Kollam. For the purpose of transporting the aforementioned go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and judgment of this Court dated 08.11.2019 in W.P.(C).No.30185/2019. 2. Per contra, the learned Government Pleader appearing on behalf of the respondent submits that at the time of interception, the alleged correction sought to be relied upon was not recorded in the e-way bill as it was issued at 3.55 pm. Thus it cannot said to be irregularity, but violation of provisions of the Act, 2017. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of time did not mention the truck No. KL07 BY 3069 whereas at the relevant time it was no. KL07 CM 5213. 4. In such circumstances, I am of the view that this Court cannot sit over the decision of the adjudicating authority to form an opinion as in my view, it is strictly within the domain of the authority to consider at appropriate and relevant point of time. However, as an interim measure, I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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