IDEAL MOVERS PVT. LTD. Vs. STATE TAX OFFICER

JUDGEMENT

(1.) The petitioner is a transporter and had been engaged to transport a consignment by Essar Steel India Limited from Kancheepuram District to one Neel Metal Products Ltd. situated at Krishnagiri District. Essar Steel and Neel Metal are referred to as 'consignor' and 'consignee' hereafter.

(2.) The consignment was accompanied by invoices. An e-way bill had been generated on 12.01.2020 at 7:23 p.m., valid till 16.01.2020. However, the lorry had broken down on 13.01.2020 with major gear box damage near Vellore and was thus lying in Vellore at one Lawrence Automotive Private Limited, who vide certificate dated 16.01.2020 confirms this position also stating that the delay in carrying out the repair was on account of the intervening Pongal holidays.

(3.) After repair, the lorry proceeded to deliver the goods to the destination, however, accompanied by the e-way bill that had expired/lapsed on 16.01.2020 itself. The lorry was intercepted at Vellore and detained for non-possession of valid e-way bill.