The HC allowed the petition and set aside the impugned orders...

The HC allowed the petition and set aside the impugned orders under section 129 of the CGST Act. The court found the transaction to be a bona fide bill-to-ship movement from Maharashtra to Uttar Pradesh, supported by tax invoice, e-way bill and GR, and recognized by the State and its circular. Seizure solely on account of an expired e-way bill did not establish mens rea to evade tax; the delay resulted from the driver's illness and no adverse material showed intent to evade. In absence of requisite culpable mental element, penalty and seizure proceedings were unsustainable and were quashed.