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2018 (12) TMI 348

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....Heard Sri Shubham Agrawal, learned counsel for the petitioner and Sri C.B. Tripathi, Special Counsel appearing for the respondents. The goods of the petitioner, which were coming from Muzaffarnagar to Hapur, were seized under section 129(1) of the Uttar Pradesh Goods Services Tax Act, 2017 for the reason that the E-Way Bill had expired. The submission of learned counsel for the petitioner is....