Section 129 of GST Act, 2017—Goods in Transit with vehicle—E-way bill—In the instant case, goods were intercepted and a seizure order u/s 129 was passed solely on the ground that the e-way bill accompanying the goods had expired.
The petitioners aggrieved by the aforesaid order have preferred this petition contending that the very basis of the seizure of the goods is non existing as at the time of interception of the goods e-way bill accompanying the goods was very much valid and that only on account of delay in the issue of the memo of seizure, the time mentioned in the e-way bill expired. The seizure memo incorrectly mentions the time of interception of the goods.
Held that—In view of the the fact that the petitioners alleged that the vehicle with the goods had entered Kanpur at 8.00 p.m. on 10.11.2018 much before the period mentioned in the e-way bill had expired which fact remains unanswered in the instructions, the seizure of the goods on the ground that accompanying e-way bill had expired is not justified rather it was allowed to expire after the detention of the goods by incorrectly recording the time of interception - the order of seizure dated 11.11.2018 issued under Section 129(1) of the Act to the writ petition is quashed - petition allowed.— Timexo Fasteners India Private Ltd. & Anr. Vs. State Of U.P.  6 TAXLOK.COM 35 (All)