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Condition of accompanying the e-way bill with respect of Inter-state Transaction is mandatory with effect from 01.04.2018, whereas in the present case the transaction is much before the aforesaid datethe order of seizure and noticehereby set aside

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Sec. 129(1) & 129(3) of the Central Goods & Service Tax Act, 2017 — Goods in Transit — Goods was consigned from Bulandshahr, (UP) to Delhi on 24.03.2018 without e-way bill. While vehicle was crossing Ghaziabad the same was intercepted and since there was no e-way bill-02 it was liable to be seized. The contention of the party was that there is no requirement to carry e-way bill during the inter-state movement of the goods, therefore, the same has not been handed over to the transporter at the time of delivery of goods. However, the dealer generated the e-way bill on demand by the seizure officer. Even after that seizure order was passed after a gap of four days i.e. on 28.3.2018. the seizure order indicates that the goods/vehicle has been seized on the ground that goods were being transported without e-way bill. Allahabad High Court while allowing the petition of the dealer held that:—We have noticed that both the parties namely consignee and consignor are registered dealers and goods are being transported from Bulandshahr to Delhi during transhipment the same are detained and seized. The sole ground of seizure of goods is non-production of e-way bill whereas there is no dispute with regard to issuance of invoice and charge of tax by the petitioner. In view of aforesaid peculiar facts and since the petitioner is registered dealer, we have seen no error at the hands of the petitioner, and therefore, the order of seizure passed under Section 129(1) of the Act as well as the notice issued under Section 129(3) of the Act are hereby set aside. We are informed and it is not in dispute that the condition of accompanying the e-way bill with respect of Inter-state Transaction is mandatory with effect from 01.04.2018, whereas in the present case the transaction is much before the aforesaid date. In view of the aforesaid facts, we direct the respondent no.3, the Seizing Authority, to release the goods and vehicle forthwith.[2018] 51 TUD 50 (ALL)