Seizure of goods—Penalty for Non generation of E-way bill—In the instant case, it is clear that the E-Way Bill itself was downloaded on 07.01.2017 i.e. four days after the seizure has been made.
The petitioner has equally efficacious remedy of filing an appeal against the penalty order under Section 107 of the U.P. GST Act, 2017. [BHARAT IRON STORE & ANOTHER VERSUS UNION OF INDIA SECY. & 3 OTHERS ] [2018] 2 TAXLOK.COM 282 (Allahabad)