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 subsequent appellate orders. Case Background and Core Issue The petitioner, Cj Darc...