The assessee, a transporter, was transporting the goods of its customers from New Delhi to Assam and Nagaland.
The Competent Authority of the U.P. Goods and Services Tax Department had seized the above goods as well as the vehicle at U.P. Border, Ghaziabad on the ground that the goods were not accompanied with filled Part B of e-way bill.
On writ, the assessee contended that the goods in question proceeded from the place of business of the customers from New Delhi and required to be brought to his U.P. Border godown at Ghaziabad and thereafter the same were required to be reloaded in bigger trolly/vehicle for the purpose of transportation from Ghaziabad to Assam and Nagaland respectively and when the aforesaid goods proceeded from Delhi and entered into the State of U.P., the same were detained solely on the ground that the goods were not accompanied with filled Part B of e-way bill.
Whether seizure proceeding were carried out illegally and same were wholly without jurisdiction – Held, yes – Whether seized goods as well as vehicle required to be released forthwith – Held, yes
Citation:  93 taxmann.com 422 (Allahabad)