BHARATI SAPRU,J. - (1.) Heard Sri Aloke Kumar, learned counsel for the petitioner and Sri C.B. Tripathi, learned counsel for the respondents.
(2.) This writ petition has been filed to challenge the seizure order dated 06.12.2017 by which the petitioner's goods mainly TMT rod had been seized while it were being imported by the petitioner from West Bengal. At the stage of seizure, a show cause notice was issued and seizure order was passed pursuant thereto. The only ground found recorded to effect seizure is that the E-Way Bill was not found accompanying the goods though admittedly, the goods were being imported against regular Tax Invoice. Then, it is also the case of the petitioner that it had downloaded the E-Way Bill from the website of the department on 05.12.2017, a copy of which is also annexed to the writ petition. In the short counter affidavit filed by the State, the reply furnished by the assessee before authorities below containing that stand has also been brought on record.
(3.) Therefore, it does appear that the E-Way Bill had been downloaded and produced though with some delay but before conclusion of the penalty proceedings.;