E-Way Bill Produced Post-Interception Does Not Invalidate GST Seizure: Allahabad HC

Mohini Traders Vs State of U.P. And 2 Others (Allahabad High Court) In Mohini Traders Vs State of U.P. and 2 Others, the Allahabad High Court addressed writ petitions challenging the seizure of goods and the imposition of penalties under the GST Act. The petitioner, a GST-registered entity, had goods in transit from Aligarh, which were intercepted on 10th January 2020 at Jalalpur. While the petitioner produced an e-way bill shortly after interception, the goods were seized on 11th January 2020 and proceedings under Section 129(3) of the GST Act were initiated. After depositing tax and penalty,...