HC direct release of goods seized for want of e-way bill against security for Tax & Penalty

Lg Electronics India Pvt. Ltd. Vs. State Of U.P. and 3 Others (Allahabad High Court) The goods of the petitioner have been seized on 16.03.2018 for want of E-Way Bill. On the respective submissions of the parties the issue which crops up in this petition is whether Rule 138 of the Uttar Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to as the Rules) as it stood originally before the 4th amendment would stand revived with the rescinding of the notifications dated 30/31.01.2018 enforcing the amended Rule 138 of the Rules w.e.f. 01.02.2018 with regard to the E-Way Bill. Sri C.B....