https://www.taxtmi.com/caselaws?id=365850 Inter-State transit goods were treated as governed by the Integrated Goods and Services Tax Act, with the Central GST framework applicable for inspection and seizure matters. The seizure under the U.P. Goods and Services Tax Act was found prima facie unsustainable because the e-way bill mechanism under Rule 138 of the Central Goods and Services Tax Rules had not yet become operative on the relevant date. Interim relief was therefore granted by directing release of the goods and vehicle on furnishing an indemnity bond and other security, while leaving the merits open for further hearing. en-us Fri, 13 Apr 2018 00:00:00 +0530 Tue, 10 Jun 2025 10:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365850 Inter-State transit goods were treated as governed by the Integrated Goods and Services Tax Act, with the Central GST framework applicable for inspection and seizure matters. The seizure under the U.P. Goods and Services Tax Act was found prima facie unsustainable because the e-way bill mechanism under Rule 138 of the Central Goods and Services Tax Rules had not yet become operative on the relevant date. Interim relief was therefore granted by directing release of the goods and vehicle on furnishing an indemnity bond and other security, while leaving the merits open for further hearing. Case-Laws GST Fri, 13 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365850