E-way Bill Downloaded Pre-Seizure: Seizure & Penalty Unjustified

Shubham Fertilizers and Chemicals Vs State of U.P. and 3 Others (Allahabad High Court)

In a noteworthy decision, the Allahabad High Court, in the case of Shubham Fertilizers and Chemicals Vs State of U.P. and 3 Others, has firmly established that the seizure of goods and the imposition of penalties are not justified when an E-way bill has been generated prior to detention and the appropriate tax has been charged. This ruling sheds light on the importance of adhering to the procedural requirements before taking punitive actio

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