M/S Maa Vindhyavasini Tobacco Private LTD. vs. State Of Up And 3 Others
Held
The Court found no irregularity in the transaction, noting that the vehicle details were added subsequently as the transport company was engaged later. The Court held that the seizure was unjustified and directed the release of the goods and vehicle.
Facts
The petitioner's consignment was seized by authorities who doubted the transaction due to handwritten vehicle details on the E-Way Bill. The petitioner argued that the vehicle was engaged after the E-Way Bill was downloaded, and such details were not mandatory at that stage.
Key Issues
Whether the handwritten addition of vehicle details on an E-Way Bill after its download constitutes a valid ground for seizure of goods and vehicle. Whether the details of the transport company or vehicle are mandatory at the time of E-Way Bill download.
Sections Cited
Section 129
AI-generated summary — verify with the full judgment below
Court No. - 32 Case :- WRIT TAX No. - 592 of 2018 Petitioner :- M/S Maa Vindhyavasini Tobacco Private Ltd. Respondent :- State Of Up And 3 Others Counsel for Petitioner :- Shubham Agrawal Counsel for Respondent :- C.S.C.,A.S.G.I. Hon'ble Krishna Murari,J. Hon'ble Ashok Kumar,J. Heard Sri Shubham Agrawal, learned counsel for the petitioner, Sri C.B. Tripathi, learned Standing Counsel for the respondent nos. 1,3 and 4 and Sri Anant Kumar Tiwari, learned counsel for the respondent no.
By means of the present writ petition the petitioner has challenged the jurisdiction of the respondent nos. 1,3 and 4 as well as the the seizure of the consignment of goods which was going from Kanpur to Bihar against the invoices, which are duly issued by the petitioner and the claim of the petitioner is that the invoices as well as the goods receipt (GR) issued by the transport company were containing all the details of goods as well as the tax charged. It is submitted by the counsel of the petitioner that as required under the provisions of UPGST Act the petitioner has downloaded the requisite E-Way Bill-02 from the official website of the portal. In the E-Way Bill all the details are duly mentione
The judgment continues below.
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