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R.G. GROUP vs. UNION OF INDIA
(Tripura High Court)

Hon'ble Judges:

APARESH KUMAR SINGH
ARINDAM LODH
Pet. Counsel
S. Deb
Res. Counsel
Bidyut Majumder

Petitioner / Applicant

R.G. GROUP

Respondent UNION OF INDIA
Court Tripura High Court
State

Tripura

Date Jul 24, 2024
Order No.

WP (C) No. 495 of 2024

Citation

2024(7) TAXREPLY 10324

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ORDER

ORDER PER Heard Mrs. S. Deb (Gupta), learned counsel for the petitioner and Mr. P. Gautam, learned counsel for the respondents-revenue. 2. Petitioner claiming himself to be the transporter who is under a franchisee agreement with Merchant Express Logistic Private Limited, Guwahati to carry out pickup and delivery service at ‘Tripura Sector’ provided the vehicle bearing No.TR-01-AH-1562 for delivery of the goods from its warehouse at Bypass Road, Dukli, West Tripura for delivery at Udaipur, Gomati Tripura. The goods were unloaded from vehicle No.AS-01-MC-7350 at the petitioner’s go-down. According to the petitioner, due to disruption of electric supply, petitioner could not timely extend the E-Way bills which ought to be updated on or before 11.59 PM on 07.07.2024 as per the E-Way bill which expired on that date and time. While on course of delivery, the vehicle was intercepted on 09.07.2024 at 2:16 PM at Bagma, Gomati Tripura by respondent No.6-Inspector of....

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