Case Law Details
Axpress Logistics India Pvt. Ltd. Vs Union Of India And 3 Others (Allahabad High Court)
In a recent judgment by the Allahabad High Court, the case of Axpress Logistics India Pvt. Ltd. vs Union of India and 3 Others brought to light an issue concerning the detention and seizure of goods during transportation. The court delved into the matter of whether the goods, accompanied by relevant documents including an E-way bill, were lawfully detained by the authorities.
Background: The goods in question were being transported from Panvel Raigarh, Maharashtra to M/s. Bosch Ltd. Local Distribution Centre in Lucknow, a registered dealer. However, during transit, the goods were intercepted and detained by the authorities at Kanpur on the grounds of not being accompanied by an E-way bill-01.
Legal Analysis: Upon careful examination of the facts presented, the court observed that the petitioner had indeed obtained an E-way bill under the CGST and UPGST Acts well before the detention of the goods. The relevant documents, including invoices and goods receipts, corroborated this fact. Therefore, the court concluded that there was no irregularity in the transaction.
Court’s Decision: In light of the evidence presented and the legal analysis conducted, the Allahabad High Court rendered its decision. It set aside the seizure order and penalty notice issued under Sections 129(1) and 129(3) of the Act, along with any consequential proceedings. The court ruled in favor of the petitioner, Axpress Logistics India Pvt. Ltd., ordering the immediate release of the seized goods and vehicle.
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