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E-way billhas been downloaded by the petitioner, much before the detention and seizure of the goods and the vehicle,therefore, the seizure order as well as penalty notice dated 28. 03. 2018 issued under Sections 129(1) and 129 (3) of the Act as well as the consequential proceedings are hereby set aside.

Shanti Prime Publication Pvt. Ltd.

Goods in Transit — Axpress Logistics India Pvt. Ltd. Vs. Union of India And 3 Others [2018] 2 TAXLOK.COM 054 (Allahabad)

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