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TMI Blog2023 (4) TMI 1348X X X X Extracts X X X X X X X X Extracts X X X X ..... - ALLAHABAD HIGH COURT ] wherein the similar issue was decided by this Court holding that if the E-Waybill has been downloaded prior to the passing of the detention and seizure of the goods disclosing all the necessary formalities, no irregularity was found by this Court in the transaction and on the said ground, the seizure as well as the penalty order and the consequential proceedings were set a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ground that the same was not accompanied by the E-Waybill. He argues that the E-Waybill was downloaded prior to the detention order on 18.12.2017 which is on record. He places reliance on the judgment of this Court dated 17.04.2018 passed in Writ Tax No.652 of 2018 (Mahalaxmi Traders vs. State of U.P. and others) wherein the similar issue was decided by this Court holding that if the E-Waybill ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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