2018 (4) TMI 1007

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..... 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. 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 - There is no illegality in seizing goods for violation of provision .....

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..... he seizure is illegal. Section 129(1) of the U.P.G.S.T. provides that where any goods are in transit in contravention of the provisions of this Act or the Rules they are liable for detention or seizure and shall be released subject to conditions laid down therein. Rule 138 of the U.P. G.S.T. provides for the E-Way bill to accompany the goods. The E-Way bill which was accompanying the good .....

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