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    <title>2018 (4) TMI 1214 - ALLAHABAD HIGH COURT</title>
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    <description>HC ruled in favor of petitioner, directing immediate release of loader/tipper without security. Court found no E-Way Bill violation since requirement was not in effect on seizure date. Allowed petitioner to challenge penalty order through appeal under Section 107 of U.P. GST Act. State counsel instructed to file reply within specified timeframe.</description>
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      <description>HC ruled in favor of petitioner, directing immediate release of loader/tipper without security. Court found no E-Way Bill violation since requirement was not in effect on seizure date. Allowed petitioner to challenge penalty order through appeal under Section 107 of U.P. GST Act. State counsel instructed to file reply within specified timeframe.</description>
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