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    <title>2023 (8) TMI 838 - ALLAHABAD HIGH COURT</title>
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    <description>The Allahabad HC quashed confiscation proceedings against goods transported with expired E-way bills. The petitioner&#039;s goods transited from Uttar Pradesh to West Bengal with valid documents, but E-way bills expired on 12.3.2023 while goods were intercepted on 14.3.2023. No discrepancies were found in quality, quantity, or documentation. The petitioner claimed vehicle breakdown and driver illness caused the delay, but authorities failed to record findings regarding these submissions. The HC distinguished this case from precedent involving COVID-19 restrictions and remitted the matter back to the original authority for fresh consideration.</description>
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    <pubDate>Wed, 16 Aug 2023 00:00:00 +0530</pubDate>
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      <title>2023 (8) TMI 838 - ALLAHABAD HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=441859</link>
      <description>The Allahabad HC quashed confiscation proceedings against goods transported with expired E-way bills. The petitioner&#039;s goods transited from Uttar Pradesh to West Bengal with valid documents, but E-way bills expired on 12.3.2023 while goods were intercepted on 14.3.2023. No discrepancies were found in quality, quantity, or documentation. The petitioner claimed vehicle breakdown and driver illness caused the delay, but authorities failed to record findings regarding these submissions. The HC distinguished this case from precedent involving COVID-19 restrictions and remitted the matter back to the original authority for fresh consideration.</description>
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      <pubDate>Wed, 16 Aug 2023 00:00:00 +0530</pubDate>
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