Detention of goods for non-generation of E-way bill – HC directs AO to redo Section 129(3) legal drill

Shree Info System Solutions Pvt. Ltd Vs Assistant Commissioner (ST) Adjudication (Madras High Court) As already alluded to supra, captioned writ petition turns on a very narrow compass and therefore it is really not necessary to delve into the factual matrix in detail. It will suffice to say that while the interception followed by detention/seizure was at 08:35 pm on 13.12.2022, the impugned order proceeds on the basis that it is at 08:35 am in the forenoon on 13.12.2022. This error in the case on hand is fatal to the impugned order, as the only ground on which the detention and seizure has be...