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Goods were accompanied with all the requisite documents including Gujarat e-way bill dated 21.03.2018, therefore, there was no ground to hold that the goods were coming in contravention of the provision of CGST Act or rulesand the intention of the petitioner was to evade the payment of Tax.

Shanti Prime Publication Pvt. Ltd.

E-Way Bill — Harley Foods Products Pvt. Ltd. Vs. State of Up And 3 Others [2018] 02 TAXLOK.COM 372 (Allahabad)

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