PANKAJ MITHAL,J. - (1.) Heard Sri Vishwjit, learned counsel for the petitioners and Sri Rajesh Tripathi, appearing for the respondent no. 2.
(2.) The goods under transportation along with vehicle were seized vide seizure memo order dated 25.05.2018, under Section 129(1) of the U.P. Goods and Services Tax Act, 2017.
(3.) The submission of Sri Vishwjit, learned counsel for the petitioners is that the seizure is on account of non filing Part-B of E-way Bill.;