2022 (9) TMI 1205

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....JAN AGARWAL, J. Heard learned counsel for the petitioner and learned counsel appearing for the respondents. The goods of the petitioner in movement from Kolkata to Budaun were seized on 11.02.2018 on the ground that they were not accompanied with the E-way bill. The submission of learned counsel for the petitioner is that during the period from 1.2.2018 to 31.3.2018 the requirement of E-way bil....