AB TRADERS Vs. STATE OF GUJARAT

JUDGEMENT

(1.) The petitioner, which is a proprietorship firm, received order for purchase of arecanut from a buyer in New Delhi. The petitioner appointed transporter for such transportation. It was specifically conveyed to the transporter that movement of goods was to be commenced only after both tax invoice as well as e-way bill were given to the driver.

(2.) It is his say that the area of the petitioner was facing intermittent network outages and therefore, the petitioner could not generate immediately generate e-way bill from the portal. The transporter, being in a hurry to complete the task assigned and as goods had already been loaded onto the vehicle, commenced movement of goods without waiting for e-way bill to be generated and given by the petitioner.

(3.) The truck with the goods was intercepted by the 2 nd respondent authority. The driver duly produced tax invoice as well as transport receipt.