Shanti Prime Publication Pvt. Ltd.
Goods In Transit — On 1.10.2018, the petitioner generated the e-way bill at 5.52 pm. After generating that bill, it had the goods loaded into a transport vehicle at the Container Freight Station but it could not transport them during night hours. The next day, 2nd October, was a holiday. So it could transport the goods only on 3.10.2018 but the respondent authorities intercepted the transport and detained the vehicle, under Section 129 of the SGST Act on account that the e-way bill had expired. Writ petition disposed of by setting aside the Ext.P10 clarifying that the petitioner can approach the ASTO tomorrow and on the petitioners' approach, the authority will reexamine the issue, keeping in view the petitioner's Ext.P9 explanation and the other materials, and pass orders on the same day. — Kitex Garments Ltd Vs. Assistant State Tax Officer  5 TAXLOK.COM 58 (Ker)