TMI Blog2018 (4) TMI 1076X X X X Extracts X X X X X X X X Extracts X X X X ..... e under Section 129(1) of the Central GST, as there was no provision of e-way bill on the relevant date under the Central GST, therefore, the seizure appears to be illegal. Since the petitioner is registered dealer, there is no error at the hands of the petitioner, and therefore, the order of seizure passed under Section 129(1) of the Act as well as the notice issued under Section 129(3) of the Act are hereby set aside. Petition disposed off. - Writ Tax No. 576 of 2018 - - - Dated:- 3-4-2018 - Hon'ble Krishna Murari And Hon'ble Ashok Kumar, JJ. For the Petitioner : Nishant Mishra,Vipin Kumar Kushwaha For the Respondent : C.S.C. ORDER Heard Sri Nishant Mishra assisted by Sri Vipin Kumar Kushwaha, learned c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ivery of the goods. It is further contended that the entire seizure proceedings are not only illegal but clearly is abuse of process of law as well as misuse of power. Counsel for the petitioner has submitted that since the respondent no.3 was insisting for seizure on the ground of non-production of e-way bill, the petitioner has downloaded the e-way bill-02 on 24.3.2018 itself just after 15 minutes from the time of detention of the vehicle and has produced the same before the respondent no.3. The contention of counsel for the petitioner is that without considering the e-way bill-02 which has been furnished immediately within 20 minutes from the time of the detention of the vehicle/goods, the respondent no.3 has illegally passed the seiz ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... makes applicable the provisions of Central GST in respect to matters relating to inspection, search and seizure under the said Act. Rule 138 of the Rules framed under the Central GST provides that till such time e-way bill system is developed and approved by the Council, the Government by notification may specify the documents which are to be carried with the consignment of goods. In exercise of the said power a notification has been issued which provides for the carrying of e-way bill with the goods in transit but the same is applicable has been enforced w.e.f. 1st February, 2018 and not before. Simultaneously, UPGST also contains similar provisions and in exercise of the power under Rule 138 of the Rules framed under the UPGST by a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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