https://www.taxtmi.com/caselaws?id=358775 Inter-State transit consignments were examined under the Integrated Goods and Services Tax and corresponding Central Goods and Services Tax framework rather than the U.P. Goods and Services Tax regime. The Court treated the seizure as prima facie governed by the inter-State tax provisions because the goods were moving from outside the State, and Section 20 of the Integrated Goods and Services Tax Act attracts Central Goods and Services Tax procedures for inspection, search and seizure. It further noted that the Central e-way bill system became effective only later, so the absence of an operative e-way bill requirement on the relevant date rendered the detention prima facie unsustainable and justified release of the goods and vehicle on indemnity and security. en-us Tue, 03 Apr 2018 00:00:00 +0530 Tue, 25 Feb 2025 17:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358775 Inter-State transit consignments were examined under the Integrated Goods and Services Tax and corresponding Central Goods and Services Tax framework rather than the U.P. Goods and Services Tax regime. The Court treated the seizure as prima facie governed by the inter-State tax provisions because the goods were moving from outside the State, and Section 20 of the Integrated Goods and Services Tax Act attracts Central Goods and Services Tax procedures for inspection, search and seizure. It further noted that the Central e-way bill system became effective only later, so the absence of an operative e-way bill requirement on the relevant date rendered the detention prima facie unsustainable and justified release of the goods and vehicle on indemnity and security. Case-Laws GST Tue, 03 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358775