SATGURU IMPEX Vs. STATE OF TRIPURA

JUDGEMENT

(1.) Heard learned senior counsel Mr. B.N. Majumder assisted by learned counsel Mr. S. Lodh appearing on behalf of the petitioner-Firm and learned counsel Mr. Asish Nandi appearing for the respondent-State.

(2.) It appears that certain goods, i.e. 130 drums of Bitumen were being in the course of transport from the seller in Guwahati to the buyer in Agartala for the purpose of use in some railway contract. It appears that the said tax invoice No.07 and the E-way bill No.881225360522 were originally generated on 6/5/2022.

(3.) The vehicle in question bearing registration No.NL01AF3012 (truck) was intercepted at the Churaibari check post and the vehicle was seized purportedly on account of the vehicle not having an appropriate E-way bill.