Case Law Details
Podder & Podder Industries Private Limited Vs State of Tripura and others (Tripura High Court)
HC held that balance has to be brought between transportation of goods as well as the taxing event i.e. the sale or purchase of goods of service. In a case where there is no doubt that a transaction is made between two registered dealers and is covered by the necessary documents including the e-way bill even if the e-way bill has expired just prior to the date of entry into the State, such goods ought not to be stopped and instead an undertaking should be taken from the buyer or the seller and intimation should be provided to the assessing officer of both the parties before whom the buyer or seller may appear to make necessary compliance. Any hindrance in the movement of goods or fray amounts to an obstacle of the development of the nation.
FULL TEXT OF THE JUDGMENT/ORDER OF TRIPURA HIGH COURT
This writ petition has come to be filed by the petitionerPodder and Podder Industries Pvt. Ltd. which is engaged in the business of selling of construction machinery. It is submitted that the petitioner sold certain construction materials to a buyer in Agartala from Silchar (State of Assam) and the said machine was transported through a truck/trailer bearing registration No.HR 38 Z – 6075 and the said vehicle was used to transport the materials from Silchar to Agartala. It is asserted by the counsel for the petitioner that the vehicle was carrying all valid documents pertaining to the machinery sold including the sale invoice, temporary registration certificate, insurance policy and e-way bill No.8612 1401 9866 valid up to 17.03.2022. It is further submitted that on the way the vehicle under which the goods were being transported, faced certain technical problems and when the vehicle reached at Churaibari on 18.03.2022 by the said time the e-way bill has expired. For this reason, the vehicle was detained and ultimately on 18.03.2022 the driver in-charge of the vehicle was informed with a direction of seizure of both the vehicle as well as the goods concerned. Since the vehicle and goods concerned are remained in stopped at the entry point into the State of Tripura, the present writ petition has come to be filed seeking release of the vehicle and the goods noted hereinabove.
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I want the manual copy of malayalam and tamil. Nijabddin Motta Moideen, Co-ordinator, Confederation of All India Trader’s Association’s, New Delhi, camp Kozhikode, Kerela
Very good judgement, considering practicality of transportation hassles