https://www.taxtmi.com/caselaws?id=359963 The Allahabad HC held that seizure of goods and vehicle for lack of E-way bill on 17.12.2017 was illegal as no such requirement existed pre-GST implementation. The court noted conflicting judgments from coordinate benches regarding validity of UP state notification dated 21.07.2017 prescribing documentation for interstate goods movement. Following precedents from Kerala, Madras, Telangana and Andhra Pradesh HCs, the court held states lack jurisdiction to prescribe documentation for interstate trade covered under IGST Act. Due to contradictory coordinate bench decisions, the matter was referred to a larger bench for definitive ruling on notification validity while ordering immediate release of seized goods and vehicle upon furnishing indemnity bond. en-us Mon, 30 Apr 2018 00:00:00 +0530 Mon, 09 Jun 2025 16:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359963 The Allahabad HC held that seizure of goods and vehicle for lack of E-way bill on 17.12.2017 was illegal as no such requirement existed pre-GST implementation. The court noted conflicting judgments from coordinate benches regarding validity of UP state notification dated 21.07.2017 prescribing documentation for interstate goods movement. Following precedents from Kerala, Madras, Telangana and Andhra Pradesh HCs, the court held states lack jurisdiction to prescribe documentation for interstate trade covered under IGST Act. Due to contradictory coordinate bench decisions, the matter was referred to a larger bench for definitive ruling on notification validity while ordering immediate release of seized goods and vehicle upon furnishing indemnity bond. Case-Laws GST Mon, 30 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359963