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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether seizure of goods in transit was valid where the accompanying E-Way Bill was incomplete, and whether release could nevertheless be permitted on furnishing security.
Analysis: Section 129(1) of the Uttar Pradesh Goods and Services Tax Act, 2017 authorises detention or seizure of goods in transit when carried in contravention of the Act or the Rules. Rule 138 requires the E-Way Bill to accompany the goods, and the document produced in the present case was found to be incomplete because the vehicle number, name and address of the driver, and driving licence particulars were not filled in. An incompletely filled E-Way Bill was treated as not being a valid document, with the result that the goods were regarded as not being accompanied by a proper E-Way Bill.
Conclusion: The seizure was held to be lawful. The writ petition was dismissed, while release of the goods and vehicle was permitted only on furnishing security other than cash or bank guarantee to the satisfaction of the authority concerned.
Ratio Decidendi: An incomplete E-Way Bill does not satisfy the statutory requirement of accompanying goods in transit and can justify seizure under Section 129(1) of the Uttar Pradesh Goods and Services Tax Act, 2017.
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