Section 129 of CGST Act, 2017—Seizure of goods—In the instant case, goods have been seized on account of the fact that a proper E-way bill was not accompanying the goods.

According to petitioner no proceeding for seizure ought to have been undertaken.

Revenue submits that the above circular would not be applicable in view of the amendment in Rule 138 of the Rules with effect from 1.4.2018.
The matter requires consideration. Sri Tripathi may file counter affidavit within three weeks. [SIDHI VINAYAK AGENCIES & Anr. VERSUS STATE OF U.P. AND 2 OTHERS] [ALLAHABAD HIGH COURT]