2018 (4) TMI 1007

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..... writ petition against the seizure of goods under Section 129(1) of Uttar Pradesh Goods and Service Tax Act, 2017. The goods of the petitioner under transit have been seized for the reason that it was not accompanied by proper E-Way Bill. The submission of learned counsel for the petitioner is that the E-Way Bill duly filled up was accompanying the goods. It was not possible to generate it unless .....

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..... -Way Bill was incomplete and improper. Any E-Way Bill which is not duly filled up cannot be construed to be a valid document and it would be treated as if the goods are not accompanied by appropriate / valid E-Way bill. Thus apparently there is a convention of the provision of the Act which mandates that the E-Way bill should be accompany the goods in transit. In view of the above, there is no i .....

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