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    <title>2018 (5) TMI 526 - ALLAHABAD HIGH COURT</title>
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    <description>Where goods are intercepted under the U.P. GST regime on the asserted ground that an e-way bill was unavailable, subsequent production of the generated e-way bill can justify interim relief if the State cannot adequately support the seizure on the record. On the facts noted, the seizure order was kept in abeyance and the seized goods and vehicle were directed to be released forthwith. The officer concerned was also required to appear and explain the action taken, reflecting immediate protective relief without final adjudication of the interception&#039;s legality.</description>
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      <title>2018 (5) TMI 526 - ALLAHABAD HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=359962</link>
      <description>Where goods are intercepted under the U.P. GST regime on the asserted ground that an e-way bill was unavailable, subsequent production of the generated e-way bill can justify interim relief if the State cannot adequately support the seizure on the record. On the facts noted, the seizure order was kept in abeyance and the seized goods and vehicle were directed to be released forthwith. The officer concerned was also required to appear and explain the action taken, reflecting immediate protective relief without final adjudication of the interception&#039;s legality.</description>
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      <pubDate>Wed, 11 Apr 2018 00:00:00 +0530</pubDate>
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