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HC releases goods seized for difference of date in tax invoice & E-way Bill on furnishing of security
Case Law Details
- Case Name
- M/s. Ganga Industries Vs Union of India (Allahabad High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Allahabad High Court
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M/s. Ganga Industries Vs Union Of India (Allahabad High Court)
The goods and the vehicle of the petitioner have been seized as the date of the tax invoice mentioned in the E-WAY bill was different from the date mentioned on the tax invoice.
The submission is that the seizure is on a hyper technical basis and that this Court in M/s Ramdev Trading Company and another Vs. State of U.P. and 3 others (2017 UPTC-1200) has held that where the breach is purely technical and there is no allegation of intention to evade tax, it would not be a valid ground for the seizure of the goods.
This apart, the go...
