TMI Blog2022 (10) TMI 133X X X X Extracts X X X X X X X X Extracts X X X X ..... oneously swapped and, therefore, the Revenue was justified in not allowing the vehicle to enter into the State and seized the same, yet we find that once the corrected E-way bill under Annexure-3 was produced before the respondents and the apparent error having been corrected, there is no justification in either initiating the present proceedings against the petitioner or in continuing with the se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sted by learned counsel Mr. S. Lodh appearing on behalf of the petitioner-Firm and learned counsel Mr. Asish Nandi appearing for the respondent-State. 2. It appears that certain goods, i.e. 130 drums of Bitumen were being in the course of transport from the seller in Guwahati to the buyer in Agartala for the purpose of use in some railway contract. It appears that the said tax invoice No.08 and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder Annexure-3 at page-28 to the writ petition was generated on 08.05.2022 rectifying the obvious mistake and the issue raised by the petitioner is that even after the corrected E-way bill was produced, the vehicle was not permitted to proceed and remains stranded at Churaibari check post on being seized and a show-cause notice dated 08.05.2022 has come to be issued under Annexure-2 at page-22 to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enter into the State and seized the same, yet we find that once the corrected E-way bill under Annexure-3 was produced before the respondents and the apparent error having been corrected, there is no justification in either initiating the present proceedings against the petitioner or in continuing with the seizure of the vehicle along with goods. 7. The aforesaid view expressed by us is founde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... But in the present case, the said situation does not arise. 8. Accordingly, we allow the writ petition, quash the impugned show-cause notice dated 08.05.2022 issued under Annexure-2 at page-22 to the writ petition and direct the authorities to release the vehicle and the goods forthwith. 9. We hope and trust that the officers working for the Revenue authority shall take up such matters with ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
