Seizure Order Invalidated: E-way Bill Not Mandatory Before March 31, 2018; Section 129(1) & 129(3) Set Aside.
Case-Laws
GST
Validity of Seizure Order u\/s 129 (1) – goods not accompanied with E-way bill – Admittedly, till 31st March, 2018 it was not mandatory to download the E-way bill from the official portal – The order as passed on 25.3.2018 and the show cause notice issued u\/s 129 (3) of the Act are hereby set aside
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