- (1.) Heard Shri Shubham Agrawal, learned counsel for the petitioner, Shri Anant Kumar Tiwari for respondent no. 2 and Shri C.B. Tripathi, learned Standing Counsel for respondent nos. 1, 3 to 4.
(2.) The goods were booked and transported from Gorakhpur to M/s. R.K. Trading, Delhi, which is a registered dealer. The goods proceeded on 03.04.2018 to be delivered at Delhi and in between, the same was intercepted/detained by respondent no. 4 at Fatehgarh. 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 downloaded on 4.04.2018 at 2.06 p.m. under the CGST, before the detention of the vehicle. The goods were ultimately seized under Section 129(1) of UPGST Act. We have perused the relevant documents, namely, Invoice, Goods receipt, E-way Bills etc., which are enclosed as Annexures to the writ petition and found that the E-way bill under the UPGST Act has been downloaded by the petitioner, much before the detention and seizure of the goods and the vehicle, disclosing all the necessary informations.;