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2017 (11) TMI 1960 - HC - GSTSeizure of goods - goods was not accompanied by 'e-way' bill which is a necessary requirement - HELD THAT:- It is to be noted that the notification which requires to accompany e-way bill also recites that in case at the time of interception the e-way bill is not present with the goods, the authorities will allow the dealer to download e-way bill and in case the said e-way bill is downloaded then no further action would be taken. In the present case, it is found that before the seizure could be made on 3.11.2017 at 2:00 p.m. the dealer had already downloaded and produced the e-way bill before the authority at 8:40 p.m. on 2.11.2017. Since the only allegation against the petitioners is of non production of e-way bill, which the petitioners had produced before the authority, the goods and vehicle are directed to be released forthwith upon the petitioners furnishing security, other than cash and bank guarantee, to the satisfaction of the authority concerned. Petition disposed off.
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