E-Way Bill Generated After Interception Justifies Seizure | HC

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  • Last Updated on 16 December, 2025

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e-way bill generated after interception

Case Details: Birds RO System (P.) Ltd. vs. State of U.P. - [2025] 180 taxmann.com 778 (Allahabad)

Judiciary and Counsel Details

  • Piyush Agrawal, J.
  • Vishnu Kesarwani for the Petitioner.
  • Ravi Shankar Pandey for the Respondent.

Facts of the Case

The petitioner, a GST-registered trader in water purifiers and parts, filed a writ petition challenging the detention, seizure, and penalty proceedings. It was contended that multiple tax invoices had been issued for the consignment, which required the generation of an e-way bill, and that the transporter was instructed not to commence movement until the e-way bill was generated. Despite this instruction, the transporter dispatched the goods in transit, which were intercepted only by the invoices and without the e-way bill. It was submitted that the e-way bill was subsequently generated after interception due to a technical glitch and that there was no intent to evade tax. The matter was accordingly placed before the High Court.

High Court Held

The High Court held that it was not in dispute that the e-way bill was not generated before the commencement of the movement of goods. Since the e-way bill was produced only after interception, the detention, seizure, and order under Section 129(3) of the CGST Act/UP GST Act stood legally justified. The court observed that the plea of a technical glitch or absence of intent to evade tax did not negate the statutory requirement of generating the e-way bill before transit. Accordingly, the writ was dismissed, upholding the jurisdictional officer’s actions.

List of Cases Reviewed

List of Cases Referred to

  • Aysha Builders & Suppliers v. State of U.P. [WRIT TAX No. 2415 of 2024, dated 24-1-2025] (para 6)
  • Mohini Traders v. State of U.P. [2025] 178 taxmann.com 37 (Allahabad) (para 6).

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Author: Taxmann

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied