High Court orders release of seized goods due to discrepancy in dates on tax invoice and E-WAY bill

The High Court ordered the release of the petitioner's goods and vehicle seized due to a discrepancy in dates on the tax invoice and E-WAY bill. The petitioner was required to provide security equivalent to the amount mentioned in Section 129(1)(a) of the Act. The seizure was considered hyper-technical and not valid grounds for seizure. (M/s Ramdev Trading Company vs. State of U.P. et al., 2017)

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The petitioner's goods and vehicle were seized due to a discrepancy in dates on the tax invoice and E-WAY bill. The High Court ordered the release of the goods upon the petitioner providing security equivalent to the amount mentioned in Section 129(1)(a) of the Act. The seizure was deemed hyper-technical and not valid grounds for seizure. Case citation: M/s Ramdev Trading Company vs. State of U.P. et al. (2017).

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