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2021 (10) TMI 1065 - HC - GSTSeizure of goods - absence of E-way bill - Section 129(3) of UPGST Rules, 2017 - HELD THAT:- For the period 1.2.2018 to 31.3.2018, the condition of E-way bill has been held to be not applicable. The order dated 28.2.2018 passed under Section 129(3) of UPGST Rules, 2017 is quashed and all consequential proceedings stands dropped - petition allowed.
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