High Court Rules Seizure and Penalty Unjustified Due to Non-Applicability of U.P. E-Way Bill Requirement.

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....Seizure of goods alongwith the vehicle - case is that the goods were not accompanying with proper document as prescribed under the Act - Both the authorities lost sight of the fact that during the period from 01.02.2018 to 31.03.2018, requirement of U.P. e-way bill was not applicable to the transactions of the petitioner and therefore, the seizure, demand of security and penalty cannot be justified. - HC....