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TMI Blog2025 (2) TMI 882X X X X Extracts X X X X X X X X Extracts X X X X ..... ounsel for the petitioner and learned counsel for the respondents. 2. By means of instant writ petition, the following prayer has been made: "(i) Issue a writ, order or direction in the nature of certiorari, quashing the impugned order dated 19.05.2018 passed in Appeal No.41/2018 passed by respondent no.3, U/s 129(3) of the U.P.G.S.T. Act, 2017 (Annexure No.8 of this writ petition); (ii) Issu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... loaded the E-way bill from the GST website, which were accompanied with the same. During its movement from Gujarat to Agra, Uttar Pradesh, the goods in transit were intercepted on 18.03.2018 on the ground that the State E-way bill was not accompanied with the same, however, no discrepancy whatsoever was pointed out with regard to the quality and quantity of the goods mentioned in the E-way bill, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... After hearing the parties, the Court has perused the record. 7. Admittedly, in the case in hand, at the time of interception of the goods in transit, tax invoice, Central E-way bill and builty was accompanied therewith and only the State E-way bill under UPGST Act was not available along with it, due to which, the proceedings were initiated against the petitioner. 8. The issue in hand is no long ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct is not disputed by the respondent authorities, neither the detention order nor the seizure order nor penalty was justified. 10. In view of the facts and circumstances of the case as well as law laid down by this Court, the impugned orders dated 18.03.2018 and01.10.2020 cannot be sustained in the eyes of law and same are hereby quashed. 11. The writ petition succeeds and is allowed. 12. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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