JUDGMENT

B.A.Patil, J. - This intra Court appeal has been preferred by the State challenging the order passed by learned Single Judge in Writ Petition Nos.19098/2019 and 19722- 19723/2019 (T-RES).

2. We have heard Sri Vikram Huilgol, learned Additional Government Advocate appearing for the appellants and Sri Aravind Kamath, learned Senior Counsel appearing on behalf of Smt. Veena J. Kamath for the respondents.

3. The factual matrix of the case are that Vigilance Cell of Commercial Tax intercepted the goods conveyance bearing No.KL-48/H-3892 which was carrying arecanut on 30.01.2019 at about 5.35 p.m. at Bagalkot road. The driver in charge of the goods conveyance tendered the invoice for verification and as per the invoice No.A189 dated 23.01.2019 the consignor was M/s. T.K.K.Traders, Kerala, GSTIN-32AFOPK 7597P1ZF and consignee has been shown as A.V. Traders, Maharashtra with GSTIN-27BRYPA0538F1ZQ and arecanut of Rs.5,88,000/- with waybill bearing No.521081341498 another invoice bearing No.A42 dated 23.01.2019 consignor has been shown as K.S. Arecanut Stores, Kerala with GSTIN-32AXFPH1073 C1Z6 and consignee as Akkino Traders, Maharashtra GSTIN-27ACVPT6266E1ZV arecanut of Rs.30,87,00