- (1.) Heard Shri Alok 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 booked and transported from Chattisgarh to Haryana. The goods proceeded on 09.04.2018 to be delivered at Haryana and in between, the same was intercepted/detained by respondent no. 4 at Agra. The objection of respondent no. 4 while detaining the goods was that the goods were not accompanied by the E-way bill.
(3.) Learned counsel for the petitioner has placed before us the E-way bill, which has been generated on 07.04.2018 at 10.37 a.m. before the detention of the vehicle. The goods were ultimately seized under Section 129(1) of UPGST Act.;