TMI Blog2018 (4) TMI 1974X X X X Extracts X X X X X X X X Extracts X X X X ..... s to the writ petition and found 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 are no irregularity in the present transaction and, therefore, the seizure order as well as penalty notice dated 22.03.2018 issued under Sections 129(1) and 129 (3) of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent no. 4 while detaining the goods was that the goods were not accompanied by the E-way bill-01. 3. Learned counsel for the petitioner has placed before us the Eway bill, which has been issued on 17.03.2018 under the CGST as well as E-way bill-01, which has been downloaded on 22.03.2018 before the detention of the vehicle. The goods are ultimately seized under Section 129(1) of UPGST Act. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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