Allahabad HC Quashes GST Seizure for Invalid E-Way Bill Circular

Harley Foods Products Pvt. Ltd. Vs  State of U P And 3 Others (Allahabad High Court) The Allahabad High Court in Harley Foods Products Pvt. Ltd. v. State of U.P. & Others addressed a writ petition challenging the seizure of goods and vehicle under Section 129 of the U.P. Goods and Services Tax (UPGST) Act, 2017, along with notices and a circular issued by the Commissioner of State Tax. The petitioner sought quashing of the seizure memo dated 25 March 2018, notices issued under Section 129(3), and Commissioner Circular No. 2899 dated 6 February 2018, claiming them to be ultra vires the pro...