2018 (6) TMI 425 – ALLAHABAD HIGH COURT – [2018] 2 GSTL 43 (All), 2018 (14) G. S. T. L. 176 (All.) – Seizure of goods alongwith vehicle – Section 129(1) of the UPGST Act, 2017 – non filing Part-B of E-way Bill – Held that:- Part-B of E-Way Bill requires the details of the vehicle carrying the goods and the destination – as the complete details to be filled up in Part-B of the E-way Bill were supplied on 25.05.2018, the goods were not liable for seizure on 26.05.2018 – goods alongwith vehicle to be released on furnishing security other than cash or bank guarantee equivalent to the proposed tax – decided in favor of petitioner. – Writ Tax No. 905 of 2018 Dated:- 6-6-2018 – Hon'ble Pankaj Mithal And Hon'ble Jayant Banerji, JJ. For th
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iew of the above, as the complete details to be filled up in Part-B of the E-way Bill were supplied on 25.05.2018, the goods were not liable for seizure on 26.05.2018. Learned standing counsel appearing for the respondents may file counter affidavit within a month. Two weeks thereafter is allowed to the petitioners to file rejoinder affidavit. List for admission/final disposal after the expiry of the above period. In the meantime, the goods and the vehicles seized vide seizure memo order dated 25.05.2018 shall be released in favour of the petitioner on furnishing security other than cash or bank guarantee equivalent to the proposed tax. – Case laws – Decisions – Judgements – Orders – Tax Management India – taxmanagementindia – taxmanageme
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