No seizure of goods if e-way bill generated before seizure order

1. Petitioner-consignor is a registered dealer having GSTIN No. 06/AGMPK6002C1ZV and consignee is also a registered dealer having GSTIN No. 09AASPG5387L1ZU. The consignee purchased M.S. Bar (mix size) from consignor valued at Rs.10,73,100/-. Under the purchase order the goods were being transported from Haryana where the petitioner’s company is situate to Kanpur, under invoice No.5 CGST @ 9% amounting to Rs.96,579/- and SGST @ 9% amount

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