Seizure and proposed confiscation over missing e-invoice and e-way bill challenged at notice stage, with provisional release considered.

Seizure and proposed confiscation of goods and vehicle for alleged absence of e-invoice and e-way bill were challenged at the notice stage, with provisional release of the goods also sought for consideration. The High Court issued notice returnable on 20.05.2021 and permitted direct service, leaving the contested compliance and release questions to be examined further.

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Issues: Whether the seizure and proposed confiscation of goods and vehicle for alleged absence of e-invoice and e-way bill warranted interference at the notice stage, and whether provisional release of goods could be considered.

Outcome: Notice issued returnable on 20.05.2021 with direct service permitted.

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