2018 (4) TMI 1007 – ALLAHABAD HIGH COURT – 2018 (11) G. S. T. L. 259 (All.) – Seizure of goods – incomplete E-Way bill – Section 129(1) of Uttar Pradesh Goods and Service Tax Act, 2017 – Held that: – In the present case admittedly, all the above details were not filled up or disclosed in the E-Way Bill – the E-Way Bill was incomplete and improper. Any E-Way Bill which is not duly filled up cannot be construed to be a valid document and it would be treated as if the goods are not accompanied by appropriate / valid E-Way bill.
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Apparently there is a convention of the provision of the Act which mandates that the E-Way bill should be accompany the goods in transit – There is no illegality in seizing goods for violation of provision of the
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efore, the seizure is illegal. Section 129(1) of the U.P.G.S.T. provides that where any goods are in transit in contravention of the provisions of this Act or the Rules they are liable for detention or seizure and shall be released subject to conditions laid down therein. Rule 138 of the U.P. G.S.T. provides for the E-Way bill to accompany the goods. The E-Way bill which was accompanying the goods was not completely filled up. It contains a specific coloum requiring the vehicle number, name and address of the driver and its license to be filled up. In the present case admittedly, all the above details were not filled up or disclosed in the E-Way Bill. In view of this, the E-Way Bill was incomplete and improper. Any E-Way Bill which is not d
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