2021 (3) TMI 429

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..... for a direction to the 1st respondent to release vehicle KL-04-AM-4076. 3. Learned counsel appearing for the petitioner submits that e-way bill was generated at 09.28 pm on 18.01.2021 for supplying goods to Idukki district and the vehicle left the factory on 19.01.2021. But there was break down which resulted in stoppage of that trip. It is further submitted that the vehicle could continue its jo .....

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..... further argued that in the light of judgment of this Court in W.P.(C). No.17379 of 2020 decided on 12.01.2021, when GST MOV-06 Form is issued, then the High Court may not interfere in the notice proceedings. 5. I have considered the submissions so advanced. It is not in dispute that at the time of interception, the vehicle was not having valid e-way bill. Thus the said vehicle is detained and pr .....

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