2018 (4) TMI 1214 – ALLAHABAD HIGH COURT – TMI – Detention and seizure of goods with vehicle – non furnishing of the E-Way Bill immediately at the time of detention – Section 129(1) of U.P. GST Act – Held that: – the loader/tipper were duly supported by other documents including temporary registration number ensuring no possibility of evasion of tax, as provided in other matters of the similar nature.
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The respondent is directed to release the loader/tipper without demanding any security from the petitioner forthwith leaving the order of penalty to be challenged by the petitioner if necessary by means of an appeal under Section 107 of the U.P. GST – petition disposed off. – Writ Tax No. – 99 of 2018 Dated:- 31-1-2018 – PANKAJ MITHAL
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counsel for the petitioner is that the seizure has been done on account of non furnishing of the E-Way Bill immediately at the time of detention. The further submission is that the requirement of E-Way Bill has been made applicable under the Central GST with effect from 1st February, 2018 and was not in place on the date of seizure though the State of U.P. alone has made a provision for the E-Way Bill earlier but that was not applicable to the State of Jharkhand from where the said loader/tipper had started journey. In view of the facts and circumstances, notwithstanding the remedy of appeal against the order of the seizure, the loader/tipper were duly supported by other documents including temporary registration number ensuring no possibil
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