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2018 (5) TMI 1702 - HC - GSTSeizure of goods - penalty - E-Way bill - case of petitioner is that State E-Way bill though not required was still downloaded from the portal of the U.P.GST before the interception/seizure memo dated 24.2.2018 - Held that:- The matter is squarely covered by the judgment of this Court in the case of SATYENDRA GOODS TRANSPORT CORP. THRU. PROP. BHUWAN KOHLI & A VERSUS STATE OF U.P. THRU. PRIN. SECY. TAX & REGISTRATION & OTHERS [2018 (4) TMI 807 - ALLAHABAD HIGH COURT] where it was held that on the relevant date i.e. 17.12.2017 there was no requirement of carrying T.D.F. Form-1 in the case of an inter-State supply of goods. In fact on the relevant date there was no prescription of the documents to be carried in this regard under Rule 138 of the C.G.S.T. Act 2017, accordingly, the seizure and penalty imposed upon the petitioners based on the notification dated 21.7.2017 issued under Rule 138 of the U.P.G.S.T. Act 2017, which was not applicable, is illegal. Seized goods directed to be released - penalty also not warranted - petition allowed.
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