HC : Quashes seizure order noticing deliberate erroneous depiction of interception time on e-way bill

Allahabad HC quashes seizure order issued u/s 129(1) of CGST Act, 2017, finds seizure on ground that accompanying e-way bill expired unjustified while observing that it was rather allowed to expire after detention of goods by incorrectly recording of time of interception; Remarks, “It may be pertinent to point out that the Act and the Rules do not provide any time period within which a seizure memo of the intercepted goods and the vehicle has to be prepared by the Tax ...