- (1.) Heard Shri Aloke Kumar, learned counsel for the petitioner, Shri Anant Kumar Tiwari for respondent no. 1 and Shri C.B. Tripathi, learned Standing Counsel for respondent nos. 2 to 4.
(2.) The goods were being booked and transported from Murbad Road, Sahad and Kalyan, Sahad, District Thane, Maharashtra to M/s. Centaury Rayon, Varanasi Depot, CK 5/1, Thatheir Bazar, Varanasi, which is a registered dealer. The goods proceeded on 17.03.2018 to be delivered at Varanasi and in between the same was intercepted/detained by respondent no. 4 at Varanasi. The objection of respondent no. 4 while detaining the goods was that the goods were not accompanied by the E-way bill-01.
(3.) Learned counsel for the petitioner has placed before us the Eway bill, which has been issued on 17.03.2018 under the CGST as well as E-way bill-01, which has been downloaded on 22.03.2018 before the detention of the vehicle. The goods are ultimately seized under Section 129(1) of UPGST Act.;