TMI Blog2018 (4) TMI 886X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T.) read with Central G.S.T. and that the provisions of the U.P. G.S.T. or its Rules or the notifications issued therein would not apply. Sri Tripathi, has submitted that actually the order of seizure has been passed under Section 6 of the I.G.S.T. read with Section 129(1) of the Central G.S.T. and therefore, mere wrong mention of the provision on the order of seizure would not invalidate the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eously, U.P.G.S.T. also contains similar provisions and in exercise of the power under Rule 138 of the Rules framed under the U.P.G.S.T. by a notification dated 21.07.2017 has made E-Way bill mandatory but that may apply only in respect of goods in transit within the State of U.P. and not for goods brought from outside the State. Therefore, even if the seizure is treated to be under Section 129 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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