https://www.taxtmi.com/caselaws?id=414170 The petition challenging the order under Section 107 of the UP GST Act based on the absence of an E-way bill is allowed. The court referred to previous judgments and held that goods cannot be seized solely due to the lack of an E-way bill during a specific period. Consequently, the order under Section 129(3) of UPGST Rules, 2017 is quashed, leading to the dropping of all consequential proceedings. The Standing Counsel did not dispute this, and any deposited amount shall be refunded according to the law. en-us Fri, 22 Oct 2021 00:00:00 +0530 Thu, 27 Mar 2025 13:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414170 The petition challenging the order under Section 107 of the UP GST Act based on the absence of an E-way bill is allowed. The court referred to previous judgments and held that goods cannot be seized solely due to the lack of an E-way bill during a specific period. Consequently, the order under Section 129(3) of UPGST Rules, 2017 is quashed, leading to the dropping of all consequential proceedings. The Standing Counsel did not dispute this, and any deposited amount shall be refunded according to the law. Case-Laws GST Fri, 22 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414170