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AXPRESS LOGISTICS INDIA PVT. LTD. vs. UNION OF INDIA AND 3 OTHERS
(Allahabad High Court)

Hon'ble Judges:

KRISHNA MURARI
ASHOK KUMAR
Pet. Counsel
Aloke Kumar
Res. Counsel
C.s.c

Petitioner / Applicant

AXPRESS LOGISTICS INDIA PVT. LTD.

Respondent UNION OF INDIA AND 3 OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Apr 9, 2018
Order No.

WRIT TAX No. - 602 of 2018

Citation

2018(4) TAXREPLY 2726

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ORDER

Heard Shri Aloke Kumar, learned counsel for the petitioner, Shri Anant Kumar Tiwari for respondent no. 1 and Shri C. B. Tripathi, learned Standing Counsel for respondent nos. 2 to 4. The goods were being booked and transported from Panvel Raigarh, Maharashtra to M/s. Bosch Ltd. Local Distribution Centre Khasra No. 1482 NH 56 B Jaiti Kheda, Lucknow, which is a registered dealer. The goods proceeded on 24. 03. 2018 to be delivered at Lucknow and in between, the same was intercepted/detained by respondent no. 4 at Kanpur. The objection of respondent no. 4 while detaining the goods was that the goods were not accompanied by the E-way bill-01. Learned counsel for the petitioner has placed before us the E-way bill, which has been issued on 24. 03. 2018 under the CGST as well as E-way bill-01, which has been downloaded on 28. 03. 2018 before the detention of the vehicle. The goods are ultimately seized under Section 129(1) of UPGST Act. We have perused the relevant documents, n....

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