TMI Blog2022 (12) TMI 1228X X X X Extracts X X X X X X X X Extracts X X X X ..... onstrued as 10.56p.m, the question as to whether the vehicle could have crossed Thoppur Toll within one hour of declaration of e-way bill are all matters turning on facts. Section 129 provides for issue of notice / hearing before order is made. This Court is informed that notice has been issued on 04.12.2022. The order has to be made within 7 days but owing to the captioned writ petition being filed on 09.12.2022, making of the order has been put on hold is learned Revenue counsel's say. This is not a fit case for interfering with the impugned notice. Let the petitioner respond to 04.12.2022 notice, let the respondent consider the same on its own merits and in accordance with law after affording an opportunity to the writ petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsignment was being carried in a Truck bearing Registration No.KA01-AG-4894; that the truck was intercepted by the respondent on 04.12.2022 at 10.00am at Krishnagiri Toll Plaza; that the statement of the driver/ person in-charge of the vehicle was recorded on 04.12.2022; that there was interception of goods under Section 68 (3) of 'The Central Goods and Services Tax Act, 2017' [hereinafter 'C-G ST Act' for the sake of brevity, convenience and clarity]; that it is the case of the respondent that vide impugned notice that transport of the consignment is from Tiruvannamalai to Malur in Karnataka vide invoice dated 09.12.2022 but a vehicle track App shows the movement of the same truck on 03.12.2022 at Thoppur Toll at around 10: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ehicle was noticed on 03.12.2022 at 10:56pm at Thoppur Toll. Learned Revenue counsel submits that it is 08.56pm. As would be evident from the order made in W.M.P.No.32912 of 2022 (dispense with WMP), the original impugned notice is not before this Court and the handwritten portion of the impugned notice is not very clear. 6. In any event, on a demurrer even if it is construed as 10.56p.m, the question as to whether the vehicle could have crossed Thoppur Toll within one hour of declaration of e-way bill are all matters turning on facts. Section 129 provides for issue of notice / hearing before order is made. This Court is informed that notice has been issued on 04.12.2022. The order has to be made within 7 days but owing to the captioned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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