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

Surendra Steel Supply Company Vs State of U.P. (Allahabad High Court) 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% amounting to Rs.96,579/- were duly paid by the petitioner which is clearly reflected from t...