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Therefore, even if the seizure is treated to be under Section 129(1) of the Central G.S.T., as there was no provision of E-Way bill on the relevant date under the Central G.S.T. prima facie the seizure appears to be illegal.

Shanti Prime Publication Pvt. Ltd.

Goods in Transit — Navyug Airconditioning Vs. State of U.P. & Ors. [2018] 2 TAXLOK.COM 136 (Allahabad)

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