Raju Ujir Vs State of U.P. And 3 Others (Allahabad High Court)
Allahabad High Court has ordered the release of goods that were seized due to the absence of an e-way bill, prioritizing the presence of a tax invoice and the seller’s claim to the goods. The order, issued on May 29, 2025, addresses a case where goods in transit from Delhi to Telangana were intercepted in Agra.
The petitioner, Raju Ujir, challenged two orders: one dated April 8, 2025, passed by the Additional Commissioner Grade-2 (Appeal)-III, State Tax, Agra, and another dated March 9, 2025, passed by the Assistant Commissioner, Mobile Squad Unit-10, State Tax, Agra.
According to the petitioner’s counsel, the goods were detained because no e-way bill was presented at the time of interception. It was later discovered that the petitioner’s registration had been briefly suspended but was subsequently restored. A penalty order of ₹94,50,000 was imposed under Section 129(1)(b) of the GST Act, which was challenged in an appeal that was ultimately dismissed.
The counsel for the petitioner argued that at the time of detention and the subsequent seizure order, both the purchaser and seller were duly registered. While an e-way bill was not available, a tax invoice accompanied the goods. The petitioner contended that the absence of an e-way bill alone should not lead to the presumption of an intention to evade tax.
