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    <title>2018 (4) TMI 1007 - ALLAHABAD HIGH COURT</title>
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    <description>An incomplete E-Way Bill does not satisfy the requirement that goods in transit be accompanied by a valid document, and detention or seizure is therefore justified under Section 129(1) of the Uttar Pradesh GST Act, 2017. The court treated the absence of vehicle details, driver particulars, and driving licence information as making the E-Way Bill invalid for transit compliance. Seizure of the goods was held lawful, and 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.</description>
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