PANKAJ MITHAL,J. - (1.) The petitioner has come up in this writ petition against the seizure of goods under Section 129(1) of Uttar Pradesh Goods and Service Tax Act, 2017.
(2.) The goods of the petitioner under transit have been seized for the reason that it was not accompanied by proper E-Way Bill.
(3.) The submission of learned counsel for the petitioner is that the E-Way Bill duly filled up was accompanying the goods. It was not possible to generate it unless it is fully filed up. The non filling of the vehicle number, address and name of the driver is optional and therefore, the seizure is illegal.;