Seizure and Penalty Orders Quashed for Lack of UP E-way Bill; Court Cites Non-enforceability During March 2018.
Case-Laws
GST
Seizure order for detention of goods due to absence of State E-way Bill was challenged. The Court held that at the time of interception, the Central E-way Bill under GST Act was available, and only the E-way Bill under UP GST Act was not present, which was later produced before passing the penalty order. The issue was covered by previous Division Bench judgments,
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