https://www.taxtmi.com/caselaws?id=369272 A consignment accompanied by a valid E-way Bill, with all required particulars in order and no irregularity found on physical verification, could not be seized merely because the Transaction Declaration Form was not attached. The prior Division Bench view that the notification requiring that form was inapplicable after the E-way Bill regime applied, so the absence of the form did not justify seizure or penalty proceedings under GST law. The seizure order and consequential notice were therefore quashed. en-us Tue, 24 Apr 2018 00:00:00 +0530 Wed, 05 Mar 2025 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369272 A consignment accompanied by a valid E-way Bill, with all required particulars in order and no irregularity found on physical verification, could not be seized merely because the Transaction Declaration Form was not attached. The prior Division Bench view that the notification requiring that form was inapplicable after the E-way Bill regime applied, so the absence of the form did not justify seizure or penalty proceedings under GST law. The seizure order and consequential notice were therefore quashed. Case-Laws GST Tue, 24 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369272