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2018 (11) TMI 1130 - ALLAHABAD HIGH COURTDetention of goods alongwith vehicle - detention on the ground that the goods were not accompanied with the E-way bill - Held that:- This aspect of the matter has been considered by the Division Bench of this Court in M/S Godrej and Boyce Manufacturing Co. Ltd. vs. State of U.P. and two others [2018 (9) TMI 1261 - ALLAHABAD HIGH COURT] where it has been held that the goods were not covered with the requirement of E-way bill during 1.2.2018 to 31.3.2018. The goods in the present case were seized on 26.3.2018 that is only for the reason they were not accompanied with the E-way bill - Since the requirement of the E-way bill was not applicable for the petitioner during the above period, the seizure itself is bad in law - petition allowed.
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