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2022 (5) TMI 740 - HC - GSTSeizure of goods - seizure challenged on the ground that U.P. E-Way bill was not accompanying the goods - HELD THAT:- The issue involved in the present petition has already been decided by this Court in M/S JASVANT SINGH VERSUS STATE OF U.P. AND 3 OTHERS [2021 (12) TMI 889 - ALLAHABAD HIGH COURT] where it was held that On close, scrutiny of the record reveals that in the State of Uttar Pradesh, requirement for central e-way bill was implemented with effect from 01.04.2008. At the time of detention of the goods, there was no requirement for carrying central e-way bill. Therefore, the goods cannot/should not be seized or penalty/tax could not be legally demanded. The writ petition is allowed in same terms.
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