2018 (4) TMI 1214

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..... ary registration number ensuring no possibility of evasion of tax, as provided in other matters of the similar nature. The respondent is directed to release the loader/tipper without demanding any security from the petitioner forthwith leaving the order of penalty to be challenged by the petitioner if necessary by means of an appeal under Section 107 of the U.P. GST - petition disposed off. - .....

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..... writ petition. The submission of learned counsel for the petitioner is that the seizure has been done on account of non furnishing of the E-Way Bill immediately at the time of detention. The further submission is that the requirement of E-Way Bill has been made applicable under the Central GST with effect from 1st February, 2018 and was not in place on the date of seizure though the State of U. .....

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