HC: Quashes seizure order citing non-applicability of e-way bill to inter-state sale pre April 2018

Allahabad HC quashes show-cause notice (SCN) dated December 10, 2017 along-with seizure order dated December 20, 2017 in a writ challenging the basis for detention of goods viz. non-compliance with the requirement of carrying prescribed documents ; Notes assessee’s submission that Government of U.P. had no authority to issue an e-way bill in respect to inter-state transactions, therefore, the seizure as also penalty imposed was not sustainable in law; Relies on ratio laid d...