Order Date – 15 December 2022

Facts – 

• The Petitioner, M/s. Sri Balaji Transport, transported 'Carbon Black Feedstock Oil', by Rail from Mumbai to Chennai; that in Chennai when the truck was moved by surface, the truck was intercepted on 06.12.2022 at 09.35 a.m.
• The interception was owing to the reason that the writ petitioner was not in a position to produce Eway bill. Learned counsel for writ petitioner submitted that E-way bill can be applied for only after weighment at the weigh bridge.

Issue – 

• Whether the interception of goods for not producing the E-way bill is in order?

Order – 

• The Hon’ble High Court observed that Revenue pursuant to interception on 06.12.2022, a show-cause notice as statutorily required under Section 129(3) of CG&ST Act has been issued to the writ petitioner on 07.12.2022, the writ petitioner has sent a reply on the same day, the third respondent has considered the same and has made an order dated 09.12.2022.
• The matter has been carried to its logical end, there is a seven days time line ingrained in Section 129 of CG&ST Act, it is now too late in the day for the writ petitioner. In any event, the writ petitioner has assailed only a record of statement given by the person at the wheel qua the truck that was intercepted.
• The copy of the 09.12.2022 proceedings has been handed over by the learned Revenue counsel to the learned counsel for writ petitioner today. If the writ petitioner chooses to do the same in accordance with law, the Authority / forum / Court would consider the same on its own merits and in accordance with law untrammelled by any observation in this order which has been made for the limited purpose of disposal of captioned writ petition.