2018 (4) TMI 886

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....ORDER Heard Sri Nishant Mishra, learned 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 s....

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....S.T. in respect to matters relating to inspection, 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 bee....