2018 (5) TMI 1702 – ALLAHABAD HIGH COURT – TMI – Seizure of goods – penalty – E-Way bill – case of petitioner is that State E-Way bill though not required was still downloaded from the portal of the U.P.GST before the interception/seizure memo dated 24.2.2018 – Held that:- The matter is squarely covered by the judgment of this Court in the case of SATYENDRA GOODS TRANSPORT CORP. THRU. PROP. BHUWAN KOHLI & A VERSUS STATE OF U.P. THRU. PRIN. SECY. TAX & REGISTRATION & OTHERS [2018 (4) TMI 807 – ALLAHABAD HIGH COURT] where it was held that on the relevant date i.e. 17.12.2017 there was no requirement of carrying T.D.F. Form-1 in the case of an inter-State supply of goods. In fact on the relevant date there was no prescription of the documents
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nature of Writ of Certiorari quashing the seizure u/s 129(1) as well as imposition of tax and penalty u/s 129 (3) on the good transported in Vehicle No.HR 38/P-7464 from Haryana to Lucknow, as contained in Annexure No.1 & 3 to this writ petition after summoning the records. b. issue a writ in the nature of mandamus directing the Opposite parties to release the goods without any security as well as the truck seized under subsection 1 of section 129, since the State E-Way bill though not required was still downloaded from the portal of the U.P.GST before the interception/seizure memo dated 24.2.2018. c. issue such other suitable writ, order or direction be issued as this Hon'ble Court may deem fit and proper in the facts and circumsta
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