Different date in E-way bill and Invoice not a valid reason for confiscation

In this case, the proper officer has confiscated the goods in transit on the ground that the date mentioned on the tax invoice and date mentioned on the E-way bill is different. The Proper Officer confiscated the goods and demanded the tax and penalty on the same. The Petitioner filed the Petition to release the goods on the ground that there was no such intention to evade the tax due to difference in the date as mentioned in the invoice and the E-way bill.

The High Court of Allahabad in the present matter held that the reason for which the goods were confiscated/ seized is not a valid reason and hence directed the Proper Officer to release the goods and vehicle provided that the Petitioner furnishes the security of the amount equivalent to that as mentioned in the clause (a) of Section 129(1) of the CGST Act.

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