Shanti Prime Publication Pvt. Ltd.
Section 129 of CGST Act, 2017—In the instant case, goods of the petitioner in transit have been retained/seized on the ground that the same E-Way bill is being used twice.
However, there appears to be no material to indicate the use of the same E-Way bill twice.
Held that— We direct learned Standing Counsel to file counter affidavit within three weeks. One week thereafter is allowed to the petitioner for filing rejoinder affidavit.[M/S JAI ENTERPRISES KAILASH VAIBHAV MARKET VERSUS STATE OF U.P. AND 3 OTHERS] [ALLAHABAD HIGH COURT]