E-way Bill Expiry Due to Breakdown: GST Seizure Invalid as No Tax Evasion Found

CJ Darcl Logistics Ltd. Vs State of U.P. And 3 Others (Allahabad High Court)

The Allahabad High Court, in the case of Cj Darcl Logistics Ltd. Vs State of U.P. And 3 Others, recently addressed the validity of seizure proceedings initiated under Section 129(3) of the GST Act when an e-way bill expires due to compelling circumstances like a vehicle breakdown, provided there is no evidence suggesting an intent to evade tax. The court ultimately ruled in favor of the petitioner, quashing both the detention and the

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