https://www.taxtmi.com/caselaws?id=414283 Detention and penalty for transporting goods without an e-way bill were held unsustainable where the e-way bill requirement was not enforceable during the relevant period. The detention of timber and the consequential seizure order failed because the underlying statutory basis for alleged non-compliance did not apply. The appellate rejection on limitation also could not survive once the principal levy and seizure were invalid. The writ petition therefore succeeded, the impugned orders were set aside, and refund of the deposited amount was directed in accordance with law. en-us Fri, 29 Oct 2021 00:00:00 +0530 Fri, 28 Mar 2025 11:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414283 Detention and penalty for transporting goods without an e-way bill were held unsustainable where the e-way bill requirement was not enforceable during the relevant period. The detention of timber and the consequential seizure order failed because the underlying statutory basis for alleged non-compliance did not apply. The appellate rejection on limitation also could not survive once the principal levy and seizure were invalid. The writ petition therefore succeeded, the impugned orders were set aside, and refund of the deposited amount was directed in accordance with law. Case-Laws GST Fri, 29 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414283