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TVL. ASIAN PAINTS LIMITED vs. THE ASSISTANT COMMISSIONER AND OTHER
(Madras High Court)

Hon'ble Judges:

R.SURESH KUMAR
Pet. Counsel
Aparna Nandakumar
Res. Counsel
R.siddharth

Petitioner / Applicant

TVL. ASIAN PAINTS LIMITED

Respondent THE ASSISTANT COMMISSIONER AND OTHER
Court Madras High Court
State

Tamilnadu

Date Mar 29, 2022
Order No.

W.P.Nos.7378 And 7384 of 2022 And W.M.P.Nos.7396 And 7397 of 2022

Citation

2022(3) TAXREPLY 5535

Original Order
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ORDER

The issue raised in these writ petitions since is common, with the consent of the learned counsel appearing for both sides, these writ petitions were heard together and are being disposed of by this common order. 2. A vehicle bearing Registration No.TN07 AV 7881 was intercepted by the respondent Revenue on 15.03.2022 at Manjambakkam Toll and at the time of interception, the driver or the person in charge of the vehicle had given a statement which was recorded on 15.03.2022. 3. During the interception, it seems to have been found that, in one of the documents that, E-Way Bill Part B has not been filled up, therefore, Form GST MOV-01 & 02 was issued, the tax payer i.e., the petitioner had given reply that the goods are transported for a distance of upto 50 Kms within the State from the place of business of the consignor to the place of business of the transporter for further transportation. Therefore, the transporter may not furnish the details of conveyance in Part-B of F....

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