Held - For invoking the proceeding under section 129(3) of the CGST Act, section 130 of the CGST Act was required to be read together, where the in.....

Held - Here, the goods in question were not seized while in transit. They were seized from a godown, two days after the expiry of the e-way bill. T.....

Held - Transportation of goods with a proper e-way bill is one of the salient features of the Act. There is no scope to dilute the said provision o.....

Held - The e-way bill is generated to identify the goods that are being transported, the place from where it is being transported, the final destin.....

Held - Having heard both the sides, at the outset, it is to be noted that in case of Shree Govind Alloys Pvt. Ltd. (supra), the respondent had chal.....

Held - This Court in Govind Tobacco Manufacturing Co. vs. State of U.P., [2022] 140 taxmann.com 383 (Ahhahabad) has held that as there is expiry of.....