2018 (4) TMI 886

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....rned counsel for the petitioner assisted by Sri Vipin Kumar Kushwaha, Advocate and Sri C.B. Tripathi, Special Counsel for the State of U.P. The petitioner is aggrieved by the seizure of his goods vide impugned order dated 25.03.2018 passed under Section 129(1) of the U.P. Goods and Services Tax Act, 2017 (hereinafter referred to as the U.P.G.S.T.). The submission is that as admittedly the seized....

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....n, search and seizure under the said Act. Rule 138 of the Rules framed under the Central G.S.T. provides that till such time E-Way bill system is developed and approved by the Council, the Government by notification may specify the documents which are to be carried with the consignment of goods. In exercise of the said power a notification has been issued which provides for the carrying of E-Way ....