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Since the requirement of the E-way bill was not applicable for the petitioner during the above period, the seizure itself is bad in law.

Shanti Prime Publication Pvt. Ltd.

Section 129 of CGST Act, 2017—Goods in Transit with vehicle—In the instant case goods of petitioner were seized on the ground that they were not accompanied with the E-way bill.
Submission of petitioner is that during the period from 1.2.2018 to 31.3.2018 the requirement of E-way bill was not applicable to the transaction of the petitioner.

Held that—Since the requirement of the E-way bill was not applicable for the petitioner during the above period, the seizure itself is bad in law. Accordingly, the impugned seizure order dated 26.3.2018 passed under Section 129(1) of U.P. GST (Annexure 5 to the writ petition) is hereby quashed and all consequential proceedings stands dropped.[LG ELECTRONICS INDIA PVT. LTD. VERSUS STATE OF U.P. AND 03 OTHERS] [ALLAHABAD HIGH COURT]