{"id":6946,"date":"2025-11-24T17:57:44","date_gmt":"2025-11-24T12:27:44","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=6946"},"modified":"2025-11-24T17:57:44","modified_gmt":"2025-11-24T12:27:44","slug":"goods-not-releasable-when-e-way-bill-generated-after-interception-hc","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/goods-not-releasable-when-e-way-bill-generated-after-interception-hc","title":{"rendered":"Goods Not Releasable When E-Way Bill Generated After Interception | HC"},"content":{"rendered":"<pre><strong>Case Details: <a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/gst\/101010000000409111\/goods-cant-be-released-on-producing-e-way-bill-after-interception-if-it-was-generated-much-after-time-of-interception-hc\">Mohini Traders vs. State of U.P. (2025) 35 Centax 24 (All.)<\/a><\/strong><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li><strong>Piyush Agrawal<\/strong>, J.<\/li>\n<li><strong>Shri Vishwjit, Counsel<\/strong>, for the Petitioner.<\/li>\n<\/ul>\n<h2><em>Facts of the Case<\/em><\/h2>\n<p>The petitioner\u2019s goods in transit were intercepted, and at the time of interception, no e-way bill was produced. The e-way bill was generated later, i.e., much after the interception, which was evident from MOV-06. Goods were seized and penalty proceedings under Section 129 of the CGST\/UPGST Act were initiated. Although the petitioner claimed that the e-way bill was produced immediately after interception, the records showed it was generated only after interception.<\/p>\n<h2><em>High Court Held<\/em><\/h2>\n<p>The Court held that since the e-way bill was neither produced nor generated at the time of interception, and was generated much later, the seizure and penalty orders were valid. Following the earlier decision in Aysha Builders &amp; Suppliers, no interference was warranted, and the writ petitions were dismissed in favour of the Revenue.<\/p>\n<h2><em>List of Cases Cited<\/em><\/h2>\n<ul>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2018%20(18)%20G.S.T.L.%20794%20(All.)&amp;itemType=AP\">Axpress Logistics India Pvt. Ltd. v. Union of India<\/a> \u2014 2018 (18) G.S.T.L. 794 (All.) \u2014 Referred [Para 4]<\/li>\n<li>Aysha Builders &amp; Suppliers v. State of U.P. \u2014 Writ Tax No. 2415 of 2024, decided on 24-1-2025 by Allahabad High Court \u2014 Followed [Paras 5, 7]<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: Mohini Traders vs. State of U.P. (2025) 35 Centax 24&hellip;<\/p>\n","protected":false},"author":8,"featured_media":6956,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[37,60,189],"tags":[],"class_list":["post-6946","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst","category-news","category-gst-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Goods Not Releasable When E-Way Bill Generated After Interception | HC<\/title>\n<meta name=\"description\" content=\"HC upholds seizure and penalty as e-way bill was generated only after interception; producing it later does not cure the violation under Section 129.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.centaxonline.com\/blog\/goods-not-releasable-when-e-way-bill-generated-after-interception-hc\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Goods Not Releasable When E-Way Bill Generated After Interception | HC\" \/>\n<meta property=\"og:description\" content=\"HC upholds seizure and penalty as e-way bill was generated only after interception; 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