https://www.taxtmi.com/caselaws?id=370361 A circular could not revive an e-way bill notification that had been superseded and later rescinded under the Uttar Pradesh GST regime, because administrative instructions cannot override the statutory scheme or perform a legislative function. Where goods were accompanied by the invoice and e-way bill and there was no material to indicate tax evasion, the seizure was arbitrary and illegal; the consequential penalty proceedings also failed because they depended on the invalid seizure. The impugned seizure was annulled and the connected proceedings fell with it. en-us Thu, 05 Apr 2018 00:00:00 +0530 Wed, 05 Mar 2025 17:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370361 A circular could not revive an e-way bill notification that had been superseded and later rescinded under the Uttar Pradesh GST regime, because administrative instructions cannot override the statutory scheme or perform a legislative function. Where goods were accompanied by the invoice and e-way bill and there was no material to indicate tax evasion, the seizure was arbitrary and illegal; the consequential penalty proceedings also failed because they depended on the invalid seizure. The impugned seizure was annulled and the connected proceedings fell with it. Case-Laws GST Thu, 05 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370361