Any EW which is not duly filled up cannot be construed to be a valid document and it would be treated as if the goods are not accompanied by appropriate valid EWB.
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Any E-Way Bill which is not duly filled up cannot be construed to be a valid document and it would be treated as if the goods are not accompanied by appropriate / valid E-Way bill. Accordingly there is no illegality in seizing goods for violation of provision of the Act.
Reference
2018 (4) TMI 1007 - ALLAHABAD HIGH COURT
Time To Time Logistics Versus Union Of India And 3 Others
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