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    <title>2018 (5) TMI 761 - ALLAHABAD HIGH COURT</title>
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    <description>The HC ruled in favor of the petitioner challenging the detention of goods and vehicle during interstate transport. Authorities seized goods for lack of Transit Declaration Form, claiming violation of UPGST Act. The court found the seizure illegal as the E-way bill system was not yet implemented on the incident date (24.03.2018), with notifications taking effect from 01.04.2018. Since IGST was properly charged on the invoice, there was no tax evasion intent. The seizure order and consequential notice were set aside, directing release of goods and vehicle.</description>
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    <pubDate>Thu, 05 Apr 2018 00:00:00 +0530</pubDate>
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      <title>2018 (5) TMI 761 - ALLAHABAD HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=360197</link>
      <description>The HC ruled in favor of the petitioner challenging the detention of goods and vehicle during interstate transport. Authorities seized goods for lack of Transit Declaration Form, claiming violation of UPGST Act. The court found the seizure illegal as the E-way bill system was not yet implemented on the incident date (24.03.2018), with notifications taking effect from 01.04.2018. Since IGST was properly charged on the invoice, there was no tax evasion intent. The seizure order and consequential notice were set aside, directing release of goods and vehicle.</description>
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      <pubDate>Thu, 05 Apr 2018 00:00:00 +0530</pubDate>
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