SYMED LABS LIMITED Vs. APPELLATE JOINT COMMISSIONER ST.

JUDGEMENT

(1.) Heard Ms. Y.Siri Reddy, learned counsel for the petitioner, and Mr. L.Venkateshwar Rao, learned Government Pleader for Commercial Taxes appearing for the respondents.

(2.) Challenge made in this writ petition is to the order dtd. 31/1/2022, passed by respondent No.1, dismissing the appeal filed by the petitioner.

(3.) It may be mentioned that petitioner-company is registered with the Goods and Services Tax (GST) authorities in the State of Telangana. It was transporting a pharma drug called 'pregabalin' in bulk quantity from one of their units in Medchal to another unit in Nalgonda District by way of stock transfer under e-way bill dtd. 25/11/2020. The vehicle carrying the pharma drug was intercepted by Respondent No.2- Deputy State Tax Officer, Jeedimetla Circle (Proper Officer) on 25/11/2020 at 11.45 a.m. There was mismatch between the registration number of the vehicle and the vehicle number mentioned in the e-way bill. Statement of the driver was found to be not satisfactory. Thereafter, the vehicle was detained. Subsequently, Proper Officer issued show cause notice to which, reply was filed by the petitioner.