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    <title>2025 (11) TMI 1182 - ALLAHABAD HIGH COURT</title>
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    <description>HC held that seizure of goods was justified because no e-way bill was generated or produced before commencement of the journey; a bill produced only after interception, physical inspection and seizure did not cure the defect. Relying on earlier HC precedents to the same effect, the court found no absence of intent to evade tax need be established where statutory requirement of prior e-way bill was not complied with. Petition challenging the seizure was dismissed.</description>
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      <description>HC held that seizure of goods was justified because no e-way bill was generated or produced before commencement of the journey; a bill produced only after interception, physical inspection and seizure did not cure the defect. Relying on earlier HC precedents to the same effect, the court found no absence of intent to evade tax need be established where statutory requirement of prior e-way bill was not complied with. Petition challenging the seizure was dismissed.</description>
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