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2018 (12) TMI 68 - ALLAHABAD HIGH COURTDetention of goods with vehicle - Detention on the ground that the goods were not accompanied by the E-way bill-01 - Held 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 is no irregularity in the present transaction and, therefore, the seizure order as well as penalty notice dated 28. 03. 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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