2018 (11) TMI 710 – ALLAHABAD HIGH COURT – TMI – Seizure of goods – goods have been seized on account of the fact that a proper E-way bill was not accompanying the goods – In view of the circular dated 16th August 2017, no proceeding for seizure ought to have been undertaken – Revenue submits that the above circular would not be applicable in view of the amendment in Rule 138 of the Rules with effect from 1.4.2018.
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The matter requires consideration. Sri Tripathi may file counter affidavit within three weeks. – Writ Tax No. – 1449 of 2018 Dated:- 14-11-2018 – Pankaj Mithal And Ashok Kumar JJ. For the Petitioner : Shubham Agrawal For the Respondent : C.S.C. ORDER Heard Sri Shubham Agrawal, learned counsel for the petitioner and Sri C.
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