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2018 (4) TMI 886 - HC - GSTSeizure order - wrong mention of the provision - case of petitioner is that the seized goods were in transit from outside the State the transaction would be covered by the IGST Act, 2017 read with CGST Acy and that the provisions of the UPGST Act or its Rules or the notifications issued therein would not apply - Held that: - even if the seizure is treated to be under Section 129(1) of the Central G.S.T., as there was no provision of E-Way bill on the relevant date under the Central G.S.T. prima facie the seizure appears to be illegal - the goods seized be released along with the vehicle subject to the petitioner furnishing indemnity bond and security - petition disposed off.
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