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2018 (4) TMI 1007 - HC - GSTSeizure of goods - incomplete E-Way bill - Section 129(1) of Uttar Pradesh Goods and Service Tax Act, 2017 - Held that: - In the present case admittedly, all the above details were not filled up or disclosed in the E-Way Bill - the E-Way Bill was incomplete and improper. Any E-Way Bill which is not duly filled up cannot be construed to be a valid document and it would be treated as if the goods are not accompanied by appropriate / valid E-Way bill. Apparently there is a convention of the provision of the Act which mandates that the E-Way bill should be accompany the goods in transit - There is no illegality in seizing goods for violation of provision of the Act. Petition dismissed.
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