HC : Sets aside detention and penalty order where E-way bill downloaded prior to effecting seizure

Allahabad HC sets aside the detention order as well as penalty notice issued under Sections 129(1) and 129 (3) of the CGST Act, 2017 along with consequential proceedings; Notes Revenue’s plea that goods were not accompanied by E-way bill-01 while being transported inter-state; Observes that E-way bill under UPGST Act was downloaded by the petitioner, much before detention and seizure of goods and the vehicle, disclosing all the necessary information : Allahabad HC...