2018 (12) TMI 68

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..... ore the detention and seizure of the goods and the vehicle, disclosing all the necessary informations - there is no irregularity in the present transaction and, therefore, the seizure order as well as penalty notice dated 28. 03. 2018 issued under Sections 129(1) and 129 (3) of the Act as well as the consequential proceedings are hereby set aside - petition allowed. - WRIT TAX No. - 602 of 2018 - .....

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..... nied by the E-way bill-01. Learned counsel for the petitioner has placed before us the E-way bill, which has been issued on 24. 03. 2018 under the CGST as well as E-way bill-01, which has been downloaded on 28. 03. 2018 before the detention of the vehicle. The goods are ultimately seized under Section 129(1) of UPGST Act. We have perused the relevant documents, namely, Invoice, Goods receipt .....

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