HC : Absent E-way bill provisions under CGST Act, interstate goods' seizure prima-facie illegal

Allahabad HC prima facie finds seizure of goods for lack of E-way bill during inter-state transit as illegal, absent provision thereof under CGST Act on relevant date; Notes Revenue contention that order was actually passed u/s 6 of IGST Act r/w Section 129(1) of CGST Act and mere wrong mention of provision viz. Section 129 of UP GST Act therein would not invalidate same; Observes that while Govt. provided for carrying E-way bill with goods in transit by issuing Notification ...