Absence of the said E-way bill could not be a reason to seize the goods for the period prior to 31.03.2018.
Section 129 of the CGST Act, 2017 — Goods in Transit —–The petitioner challenged order dated 1.5.2019 passed by the Appellate Authority. The counsels submitted that the matter is covered by the Judgment and order dated 1.10.2021 passed by the Division Bench in Writ Tax No. 356 of 2018 in respect of M/s Lovely Traders Vs. State of UP, wherein the petition was allowed and the order dated 28.2.2018 passed under Section 129(3) of the Act was quashed.
Held that:- The Hon’ble High Court allowed the present writ petition on the same terms and quashed the impugned order.
Absence of the said E-way bill could not be a reason to seize the goods for the period prior to 31.03.2018.
Section 129 of the CGST Act, 2017 — Goods in Transit —–The petitioner challenged order dated 1.5.2019 passed by the Appellate Authority. The counsels submitted that the matter is covered by the Judgment and order dated 1.10.2021 passed by the Division Bench in Writ Tax No. 356 of 2018 in respect of M/s Lovely Traders Vs. State of UP, wherein the petition was allowed and the order dated 28.2.2018 passed under Section 129(3) of the Act was quashed.
Held that:- The Hon’ble High Court allowed the present writ petition on the same terms and quashed the impugned order.