TMI Blog2018 (4) TMI 1976X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 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 07.04.2018 issued under Sections 129(1) and 129 (3) of the Act as well as th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned counsel for the petitioner has placed before us the E-way bill, which has been downloaded on 4.04.2018 at 2.06 p.m. under the CGST, before the detention of the vehicle. The goods were ultimately seized under Section 129(1) of UPGST Act. 4. We have perused the relevant documents, namely, Invoice, Goods receipt, E-way Bills etc., which are enclosed as Annexures to the writ petition and found tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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