TMI Blog2020 (12) TMI 528X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner contends that the conveyance carrying the vehicles reached the place of destination on 1.1.2019 before the expiry of the validity of the e-way bills but the vehicles could not be unloaded on the same day and were being unloaded on 2.1.2019 - HELD THAT:- Where there is no dispute that the conveyance had reached the place of destination well within the expiry of e-way bills, and the con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ESPONDENTS (By SRI. HEMA KUMAR., AGA, FOR R1 TO R4; SRI. VIKRAM A HUILGOL., ADVOCATE FOR R5 R6) O R D E R The petitioner has filed this petition for the following prayers: [a] Declare the impugned provisions, viz, Section 129 of the KGST/CGST act, 2017 as null and void and ultra vires the Constitution of India and/or be pleased to strike down the said provisions as illegal, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvices Tax Act, 2017 [for short the Act ], purchased two wheeler vehicles from a wholesale dealer under the tax invoice dated 31.12.2018 and the motor vehicles purchased were dispatched from Hosur, Tamil Nadu to the place of destination viz., Doddaballapura Road, Yelahanka, Bengaluru after generating the corresponding eway bills. The e-way bills were valid from 31.12.2018 10.37 pm to 1.1.2019. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... place of destination on 1.1.2019 before the expiry of the validity of the e-way bills but the vehicles could not be unloaded on the same day and were being unloaded on 2.1.2019. The authorities while not disputing these assertions contend that the e-way bills had to be valid even as at the time of the inspection as the vehicles were being unloaded from the conveyance. 4. In the facts and cir ..... X X X X Extracts X X X X X X X X Extracts X X X X
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