BHARATI SAPRU,J. - (1.) Heard Shri Shubham Agrawal, learned counsel for the petitioner, Shri C.B. Tripathi, learned Standing Counsel for the State and Shri Anant Kumar Tiwari, learned counsel for the Union of India.
(2.) The petitioner is making an inter-state stock transfer. It goods have been apprehended and the proceedings have been initiated for seizure and penalty on the grounds that full details have not filled in the E-Way Bill with regard to the amount of goods.
(3.) The E-Way Bill-01 which was generated has been placed on record as annexure-1and it includes the value of the total amount that was sought to be stock transfer. The petitioner, therefore, argues that the defect, if any, is only a technical in nature and there is no evasion of any U.P. taxes because no part of the goods were sought to be sold in the State of U.P. At this stage it was mere a stock transfer.;