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Seizure of Goods During Inter-State Transit Potentially Illegal u/s 129(1) of Central GST; No E-Way Bill Required.
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....Seizure of goods - inter-state transit of goods - Even if the seizure is treated to be under Section 129(1) of the Central G.S.T., as there was no provision of E-Way bill on the relevant date under the Central G.S.T. prima facie the seizure appears to be illegal.....