Breif Issue :

Facts of Case:

The petitioner sold MT of Iron Scrap to M/s Siani Alloys Ltd., Muzaffar Nagar, after charging CGST & SGST at the rate of 9% each. Goods were then handed over to transporter, who loaded the goods in Vehicle. There was confusion with regard to requirement of E-way bill for intra-State transaction in view of the order passed by Respondent. Commissioner of State Tax, U.P. Goods & Service Tax, Lucknow under Section 138 (14) of CGST Rules, hence petitioner was under the impression that there is no requirement of E-way bill for the transaction in question. When the vehicle was crossing Khatauli, the same was intercepted/detained by Respondent Muzaffar Nagar at 7:07 AM on 23.04.2018 solely on the ground that the goods were not accompanied with E-way bill. Immediately after receiving the information about detention, petitioner generated E-way bill prescribed under Rule 138 of the CGST Rules at 10:03 AM and furnished the same before Respondent. Learned counsel for the petitioner has placed the Eway bill, which has been issued on 23.04.2018 under the CGST as well as E-way bill-01, which has been downloaded on 23.04.2018 before the seizure of the vehicle. The goods are ultimately seized under Section 129(1) of UPGST Act.