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2018 (4) TMI 1976 - HC - GSTSeizure of goods - goods not accompanied by the E-way bill - HELD THAT:- On perusal of relevant documents, namely, Invoice, Goods receipt, E-way Bills etc., which are enclosed as Annexures to the writ petition and found that the E-way bill under the UPGST Act has been downloaded by the petitioner, much before the detention and seizure of the goods and the vehicle, disclosing all the necessary informations. There are no irregularity in the present transaction and, therefore, the seizure order as well as penalty notice dated 07.04.2018 issued under Sections 129(1) and 129 (3) of the Act as well as the consequential proceedings are hereby set aside. Petition allowed.
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