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The ground for seizing the goods is that in the invoice, E-way bill and weigh slip two diigit of the Truck number was mentioned incorrect. This Court is unhappy with the conduct of the authorities and it is nothing but a clear cut case of harassment of the petitioner/dealer.

Shanti Prime Publication Pvt. Ltd.

Section 129 of CGST Act, 2017—Release of seized goods with vehicle—In the instant  case, ground for seizing the goods is that in the invoice, E-way bill and weigh slip the Truck number was mentioned being U.P.-78-DN 7983 instead of U.P.-78-DN 7938.
Petitioner contended that the mistake was due to inadvertent human error by the person who has prepared the documents including E-way bill, as the vehicle no. is mentioned by him what he has noticed in the tax invoice and further that he has mentioned the same in all other papers/documents subsequent to issuance of invoice.

Held that—Surprisingly, neither the mobile squad authority nor the appellate authority appreciated the claim of the petitioner that it is due to mistake or human error the vehicle number (particularly last two digits) are mentioned different which in the instant case are 83 in place of 38.
This Court is unhappy with the conduct of the authorities and it is nothing but a clear cut case of harassment of the petitioner/dealer.

The goods and vehicle are directed to be released forthwith - petition allowed.[M/S RAJAVAT STEELS AND ANOTHER VERSUS STATE OF U.P. AND 3 OTHERS] [ALLAHABAD HIGH COURT][2018] 4 TAXLOK.COM 111 (All)