Seizure of Goods Unjustified Without Central E-Way Bill in UP, Section 129(3) UPGST Act Invalidates Penalties.

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....Seizure of goods - goods seized on the ground that U.P. e-way bill was not accompanying the goods - section 129(3) of UPGST Act - On close, scrutiny of the record reveals that in the State of Uttar Pradesh, requirement for central e-way bill was implemented with effect from 01.04.2008. At the time of detention of the goods, there was no requirement for carrying central e-way bill. Therefore, the goods cannot/should not be seized or penalty/tax could not be legally demanded. - HC....