If e-way bill was generated before seizure order then goods couldn t be seized: HC

[Bhumika Enterprises v. State of U.P. – [2018] 343 (Allahabad)]

 

From the following case laws, we can know how much E-Way bill is important.

 

Facts of the case:

 

1. In the given case, applicant sold goods to the party at Fatehpur and Charged the respective taxes.
2. During the transportation of goods, proper officer obstruct the vehicle and detained the vehicle for verification of the goods
3. While checking the goods, proper officer does not found the E-Way bill-02 and hence officer seized the goods.
4. It also issued a notice to the assessee for imposition of penalty.

 

Held:

 

Following observation were found by the authority:

 

1. Authority found that, there was no dispute regarding quantity and quality of goods.
2. Also tax invoice gives proper details like GST charged and location etc.
3. There is no dispute with respect to taxes charged and registration of the client.
4. During the course of inspection/detention, E-way bill-02 has been downloaded and issued in favour of applicant on 26.03.2018 at 11.50am.
5. but the seizure order had been passed on March 27, 2018 at 6 pm.
6. Therefore, there was no justification in the impugned seizure order. Hence, the seizure order aswell as show cause notice were to be quashed.