TMI Blog2020 (12) TMI 1045X X X X Extracts X X X X X X X X Extracts X X X X ..... ave already been released on Bank guarantee - appellant vehemently argues that the proceedings initiated itself are without jurisdiction - HELD THAT:- Explanation 2 defines the consignment value of goods to be that declared in an invoice, a bill of supply or a delivery chalan including the goods and services tax payable with any Cess charged. Sub-Rule (1) read with Explanation 2 leads to only one ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AND THE HONOURABLE MR. JUSTICE T.R.RAVI APPELLANT: SRI.AJI V.DEV, SRI.ALAN PRIYADARSHI DEV AND SHRI.KIRAN RAMACHANDRAN NAIR RESPONDENTS: BY SENIOR GOVERNMENT PLEADER SRI.MOHAMMED RAFIQ JUDGMENT Vinod Chandran, J. The identical appellant is before us challenging the judgment of a learned Single Judge refusing to interfere with two separate orders of detention. The lea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The goods were carried together in one vehicle by the appellant, who is a Goods Transport Agency. There was no e-way bill accompanying the consignment. 3. In W.A. No.1736 of 2020 again the identical consignor had raised two separate invoices to the identical consignee with respective value of ₹ 43,836/- and ₹ 11,593/-; both dated 17.08.2020. The consignor generated e-way bills for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he common portal. The first proviso also enables a transporter, with authorisation from the registered person, to furnish such information. Sub-Rule 2 enjoins the supplier or the recipient to furnish such information before or after the commencement of movement, again on the common portal in Part B. Sub-Rule (3) provides that when an e-way bill by the consignor or the consignee in Part B, as provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ne vehicle. The consignment value is that shown in the invoice. When goods of the same consignor covered by different invoices are consigned together in one vehicle; the value will be the total of that in the multiple invoices. We are hence not satisfied that the detention was without jurisdiction. As pointed out by the learned Senior Government Pleader in one case already an adjudication order is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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