Fact: M/s Axpress Logistics India (P.) Ltd. (“the petitioner”) was transporting goods from Panvel Raigarh, Maharashtra to M/s. Bosch Ltd. Local Distribution Centre Khasra No. 1482 NH 56 B Jaiti Kheda, Lucknow. The goods proceeded on 24.03.2018 to be delivered at Lucknow and in between the same was detained by Competent Authority at Kanpur and objected that the goods were not accompanied by the E-way bill – 01.
Petitioner’s Contention of Law: The petitioner contended that the E-Way Bill under Uttar Pradesh GST Act had been downloaded much before the detention of the vehicle, and presented the E-Way bill issued on 24.03.2018 under CGST Act along with the relevant documents namely Invoice, Goods Receipt as well as the E-Way Bill-01 which has been downloaded on 28.03.2018 before the detention of the vehicle.
Held–The Hon’ble High Court of Allahabad in the case of M/s. Axpress Logistics India (P.) Ltd. Vs. Union of India dated April 9, 2018 stated that they found no irregularity in the present transaction and, 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 and the goods and vehicle seized on 28.03.2018 be released in favour of the petitioner forthwith.
Citation: [2018] 100 taxmann.com 34 (Allahabad)