2025 (12) TMI 1300

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....ner submits that the petitioner is a company registered under the Companies Act, engaged in the business of logistics and duly registered with GST and having GSTIN. In the normal course of business, the petitioner was required to pick up chassis from Ashok Leyland Limited, District Udham Singh Nagar, to be delivered at Ghazipur, U.P., to M/s Pawansut Automobile India Pvt. Ltd., Ghazipur, U.P. The consignment was duly covered with tax invoice and e-way bill. The chassis was duly registered having No.UK060349. 3. Rule 43 of the Central Motor Vehicle Rules, 1989 and consequently, trade certificate for the chassis in question was also issued and duly accompanied the chassis along with other documents. 4. He further submits that while gene....

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.....2018, for which the validity was mentioned only up to 12.08.2018, whereas the distance was more than 800 kilometres. He further submits that the authorities have not pointed out any other defect other than the one mentioned above. 8. In support of his submission, he relies upon the judgment of the Apex Court as well as this Court in (1) Assistant Commissioner (ST) Vs. Satyam Shivam Papers Private Limited [2022 (57) GSTL 97 (SC)], (2) Ashoka P.U. Foam (India) Private Limited Vs. State of U.P. [2024 (15) Centax 212 (All.)], (3) Riadi Steels LLP Vs. State of U.P. [(2024) 16 Centax 138 (All.)], (4) Sun Flag Iron & Steel Co. Limited Vs. State of U.P. [(2023) 12 Centax 264 (All.)], (5) Falguni Steels Vs. State of U.P. [(2024) 15 Centax 67 (Al....

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.... the seizing authority, the seizure proceedings ought not to have been initiated. Further, the argument raised by the petitioner's counsel that after filling Part-A, the above columns are auto-uploaded and duly filled accordingly has not been disputed by the learned Additional Chief Standing Counsel. The learned Additional Chief Standing Counsel also admits that the above columns cannot be amended by the assessee. 14. It is also not the case that after generation of the above e-way bill, a copy of which has been annexed as Annexure-2 at page 20 of the petition, the same could have been cancelled within 24 hours as permissible under the Act. The case in hand, at best, can be said that the e-way bill had expired due to technical glitch whi....