Goods seized for non filing of Part-B of E-way Bill must be be released on security

New Shiva Transport Service Vs State of U.P. (Allahabad High Court)

Heard Sri Vishwjit, learned counsel for the petitioners and Sri Rajesh Tripathi, appearing for the respondent no. 2.

The goods under transportation along with vehicle were seized vide seizure memo order dated 25.05.2018, under Section 129(1) of the U.P. Goods and Services Tax Act, 2017.

The submission of Sri Vishwjit, learned counsel for the petitioners is that the seizure is on account of non filing Part-B of E-way Bill.

Part-B of E-Way Bill requires the details of the vehicle carrying the goods and the destination.

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