2018 (4) TMI 1073 – ALLAHABAD HIGH COURT – 2018 (19) G. S. T. L. 406 (All.) – Seizure of goods with vehicle – consignment of goods was not accompanied by downloaded E-Way Bill – Held that: – the interception was at 7.30 P.M. while E-Way Bill downloaded and produced before the authority on the same date at 10.05 P.M – since now the E-Way Bill has been downloaded and produced before the authority, the goods and vehicle should be released upon the petitioner furnishing security other than cash and bank guarantee to the satisfaction of the authority concerned – petition disposed off. – Writ Tax No. – 772 of 2017 Dated:- 17-11-2017 – Abhinava Upadhya and Ashok Kumar, JJ. Counsel For Petitioner: Shri Rishi Raj Kapoor, Advocate Counsel For Respo
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goods was being carried on vehicle No. U.P.-52-T 0605 which was intercepted at Chandauli on 06.11.2017 while it was coming from Jharkand to Kushinagar. The detention memo indicates that the ground of detention and ultimate seizure was on account of the fact that the consignment of goods was not accompanied by downloaded E-Way Bill. It is submitted that the interception was at 7.30 P.M. while E-Way Bill downloaded and produced before the authority on the same date at 10.05 P.M. We have considered the submissions of learned counsel for the petitioner and learned Standing Counsel, since now the E-Way Bill has been downloaded and produced before the authority, the goods and vehicle should be released upon the petitioner furnishing security oth
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