Release goods & vehicle when accompanied by E-way bill: Allahabad HC

Western Carrier India Ltd Vs State of U.P (Allahabad High Court) The Hon’ble Allahabad High Court in M/s. Western Carrier India Ltd v. State of U.P. and 4 Others [WRIT TAX No. – 1020 of 2023 dated September 15, 2023] held that since the assessee’s goods in transit were accompanied by the necessary documents, including an E-Way bill and invoice, the department should have released the goods and vehicle under Section 129 of the Central Goods and Service Act, 2017 (“the CGST Act”). Facts: M/s. Western Carrier India Ltd (“the Petitioner”) is engaged in the business of providing...