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TIME TO TIME LOGISTICS vs. UNION OF INDIA AND 3 OTHERS
(Allahabad High Court)

Hon'ble Judges:

PANKAJ MITHAL
IRSHAD ALI

Pet. Counsel

Vijendra Singh

Res. Counsel

C.s.c

Petitioner / Applicant	TIME TO TIME LOGISTICS
Respondent	UNION OF INDIA AND 3 OTHERS
Court	Allahabad High Court
State	Uttar Pradesh
Date	Dec 8, 2017
Order No.	Writ Tax No. - 812 of 2017
Citation	2017(12) TAXREPLY 3061
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ORDER
The petitioner has come up in this writ petition against the seizure of goods under Section 129(1) of Uttar Pradesh Goods and Service Tax Act, 2017. The goods of the petitioner under transit have been seized for the reason that it was not accompanied by proper E-Way Bill. The submission of learned counsel for the petitioner is that the E-Way Bill duly filled up was accompanying the goods. It was not possible to generate it unless it is fully filed up. The non filling of the vehicle number, address and name of the driver is optional and therefore, the seizure is illegal. Section 129(1) of the U.P.G.S.T. provides that where any goods are in transit in contravention of the provisions of this Act or the Rules they are liable for detention or seizure and shall be released subject to conditions laid down therein. Rule 138 of the U.P. G.S.T. provides for the E-Way bill to accompany the goods. The E-Way bill which was accompanying the goods was not completely filled up. ....