The assessee, a manufacturer of medicines and mineral water, had sent certain goods by way of stock transfer from Baddi (Himachal Pradesh) to Gorakhpur (UP).
On account of resistence by the transport unions, the vehicles belonging to the State of Himachal Pradesh were not permitted to transport the goods beyond Chandigarh and, therefore, the goods were firstly unloaded from the vehicle at Chandigarh and were loaded in another vehicle at Chandigarh for onwards journey.
The assessee initially downloaded the E-way bill when the goods/vehicle started its journey from Himachal Pradesh by mentioning the vehicle number in the E-way bill but after reloading in another vehicle at Chandigarh since the official portal was not permitting to mention the details of two transport vehicles in E-way bill, the registration number of the second transport vehicle had been mentioned in the E-way bill by hand.
Whether since assessee had no option but to mention details of second vehicle in E-way bill by hand, Competent Authority was to be directed to release goods as well as vehicle forthwith in favour of assessee – Held, yes
Citation:  93 taxmann.com 277 (Allahabad)