2018 (8) TMI 1994

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..... In the meantime, the goods and the vehicle seized on 10.08.2018 shall be released in favour of the petitioner on its furnishing security of the amount other than cash and bank guarantee equivalent to the proposed tax and the penalty already imposed. - Writ Tax No. 1144 of 2018 - - - Dated:- 21-8-2018 - Mr. Pankaj Mithal and Mr. Saral Srivastava, JJ. Counsel for Petitioner :- Ankur Agarw .....

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..... nd, contends that contravention of the provisions of the Act and Rules ipso facto entitles the seizure of the goods under Section 129 of the Act. The Act only provides that the goods in transportation shall accompany the E-Way Bill. The question that arises is whether the expiry of the delivery time mentioned in the E-Way Bill would be construed as contravention of the provisions of the Act. .....

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