https://www.taxtmi.com/caselaws?id=359511 GST seizure of goods and vehicle was found unjustified where the e-way bill showed the movement of goods, the second vehicle number was handwritten after transshipment at Chandigarh, and the petitioner explained the transport constraints. The Court treated the handwritten entry as a practical necessity because the portal did not permit entry of two vehicle numbers for one transaction, and found no irregularity attributable to the petitioner or the transport company. It also noted that any tax shortfall, if due, could be recovered in accordance with law after due opportunity of hearing. The seized goods and vehicle were directed to be released forthwith. en-us Tue, 10 Apr 2018 00:00:00 +0530 Mon, 09 Jun 2025 16:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359511 GST seizure of goods and vehicle was found unjustified where the e-way bill showed the movement of goods, the second vehicle number was handwritten after transshipment at Chandigarh, and the petitioner explained the transport constraints. The Court treated the handwritten entry as a practical necessity because the portal did not permit entry of two vehicle numbers for one transaction, and found no irregularity attributable to the petitioner or the transport company. It also noted that any tax shortfall, if due, could be recovered in accordance with law after due opportunity of hearing. The seized goods and vehicle were directed to be released forthwith. Case-Laws GST Tue, 10 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359511