2025 (2) TMI 882

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....E PIYUSH AGRAWAL, J. 1. Heard learned counsel for the petitioner and learned counsel for the respondents. 2. By means of instant writ petition, the following prayer has been made: "(i) Issue a writ, order or direction in the nature of certiorari, quashing the impugned order dated 19.05.2018 passed in Appeal No.41/2018 passed by respondent no.3, U/s 129(3) of the U.P.G.S.T. Act, 2017....

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....icle No. RJ-05- GB-1358, for which, the petitioner also generated and downloaded the E-way bill from the GST website, which were accompanied with the same. During its movement from Gujarat to Agra, Uttar Pradesh, the goods in transit were intercepted on 18.03.2018 on the ground that the State E-way bill was not accompanied with the same, however, no discrepancy whatsoever was pointed out with rega....

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....contra, learned counsel for the respondents supports the impugned orders. 6. After hearing the parties, the Court has perused the record. 7. Admittedly, in the case in hand, at the time of interception of the goods in transit, tax invoice, Central E-way bill and builty was accompanied therewith and only the State E-way bill under UPGST Act was not available along with it, due to which, the p....

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....ies that Central E-way Bill was not accompanying with the goods in question. Once the said fact is not disputed by the respondent authorities, neither the detention order nor the seizure order nor penalty was justified. 10. In view of the facts and circumstances of the case as well as law laid down by this Court, the impugned orders dated 18.03.2018 and01.10.2020 cannot be sustained in th....