Case Law Details
Century Rayon Vs Union of India and 3 Others (Allahabad High Court)
Introduction: In a recent legal showdown, Centaury Rayon emerged victorious in a case against the Union of India and three others at the Allahabad High Court. The dispute centered around the seizure of goods and a subsequent penalty imposed on the petitioner, challenging the absence of an E-way bill during transportation.
Detailed Analysis: The case unfolded as goods were being transported from Murbad Road, Sahad & Kalyan, Sahad, District Thane, Maharashtra, to M/s. Centaury Rayon, Varanasi Depot. The interception occurred at Varanasi, with the goods being detained by respondent no. 4 due to the absence of an E-way bill-01. However, the petitioner presented evidence, including the E-way bill issued on 17.03.2018, under the CGST, and E-way bill-01 downloaded on 22.03.2018 before the detention.
The court scrutinized relevant documents, such as invoices, goods receipts, and E-way bills attached to the writ petition. It was established that the E-way bill under the UPGST Act had been acquired by the petitioner well in advance of the seizure, containing all necessary information. Consequently, the court found no irregularity in the transaction, leading to the overturning of the seizure order and penalty notice issued under Sections 129(1) and 129(3) of the Act.
Conclusion: With the court deeming the transaction free from irregularities, the writ petition was allowed, and the goods and vehicle seized on 22.03.2018 were ordered to be released in favor of Centaury Rayon. This legal victory highlights the importance of meticulous documentation in ensuring a smooth and lawful business transaction, ultimately resulting in a favorable outcome for the petitioner.
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