Seizure memo in GST MOV-06 not sustained as authority failed to record finding on submission by petitioner

Rateria Laminators Pvt Ltd Vs Additional Commissioner Grade 2 And Another (Allahabad High Court) Allahabad High Court held that seizure memo could not be sustained in the eye of law as authorities below have not recorded any findings with regard to submission of the petitioner with regard to that there was break down of the vehicle and the driver fell ill in the matter of e-way bill expiry. Facts- The Petitioner in its normal course of business made inward supply from GAIL, Auraiya U.P. the Petitioner also made Inward supply from GAIL Auraiya U.P. for which two invoices dated 6.3.2023 were pr...