https://www.taxtmi.com/caselaws?id=757068 The Allahabad HC quashed seizure orders for goods detained due to missing E-way bill documentation. While goods were initially intercepted without proper E-way bill for tax invoice no. 22 dated 12.7.2019, the petitioner subsequently produced the required E-way bill before the seizure order was passed, with no discrepancies found by authorities. The court distinguished this case from precedent where goods lacked any documentation, noting that GST authorities could have conducted business premises surveys to verify transactions but chose not to. The court held that producing the E-way bill before seizure order issuance negated any contravention of the Act, allowing the petition and quashing both the Assistant Commissioner's detention order and Additional Commissioner's appellate order. en-us Fri, 09 Aug 2024 00:00:00 +0530 Tue, 13 Aug 2024 10:29:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757068 The Allahabad HC quashed seizure orders for goods detained due to missing E-way bill documentation. While goods were initially intercepted without proper E-way bill for tax invoice no. 22 dated 12.7.2019, the petitioner subsequently produced the required E-way bill before the seizure order was passed, with no discrepancies found by authorities. The court distinguished this case from precedent where goods lacked any documentation, noting that GST authorities could have conducted business premises surveys to verify transactions but chose not to. The court held that producing the E-way bill before seizure order issuance negated any contravention of the Act, allowing the petition and quashing both the Assistant Commissioner's detention order and Additional Commissioner's appellate order. Case-Laws GST Fri, 09 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757068