No seizure order to be passed, where Goods cannot be seized, where E-way bill has been generated before the date of detention and seizure of goods and vehicle.
Facts: In this case, the petitioner was transporting the goods from State of Maharashtra to the State of U.P. The goods proceeded on 24.03.2018 to be delivered at Lucknow and in between the same was detained by Competent Authority at Kanpur and objected that the goods were not accompanied by the E-way bill – 01. The Petitioner contended that the E-way Bill under UPGST had been downloaded much before the detention of the vehicle, and presented the E-Way bill issued on 24.03.2018 under CGST Act along with the relevant documents namely Invoice, Goods Receipt as well as the E-Way Bill-01 which has been downloaded on 28.03.2018 before the detention of the vehicle.
Issue: Whether the seizure as well as the penalty order required to be set aside, where there is no irregularity.
Held: The Hon’ble High Court observed the relevant documents namely invoice, goods receipt, E-way bills etc, which are enclosed to the present writ petition and found that found that the E-way bill under the UPGST Act has been downloaded by the petitioner, much before the detention and seizure of the goods and the vehicle, disclosing all the necessary informations. So, the High Court stated that they found no irregularity in the present transaction and, therefore, the seizure order as well as penalty notice dated 28.03.2018 issued under Sections 129(1) and 129 (3) of the Act as well as the consequential proceedings are hereby set aside and the goods and vehicle seized on 28.03.2018 be released in favour of the petitioner forthwith.