2021 (10) TMI 429 - HC - GST

Seizure of goods - Levy of penalty - goods being transported without e-way bill under U.P. GST Act, 2017 read with Rules framed thereunder - HELD THAT - Division Bench of this Court in M/s Godrej and Boyce Manufacturing Co. Ltd vs State of U.P. and others 2018 (9) TMI 1261 - ALLAHABAD HIGH COURT , it has been submitted, during the period 01.02.2018 to 31.03.2018 the requirement of e-way bill under U.P. GST Act read with Rules framed thereunder was unenforceable. Therefore, neither seizure of goods was justified nor can the penalty be sustained. Petition allowed.

Summary

Issues: Challenge to penalty imposed for transporting goods without e-way bill under U.P. GST Act, 2017.

In this judgment by the High Court of Allahabad, the petitioner challenged the penalty imposed for transporting goods without an e-way bill under the U.P. GST Act, 2017. The petitioner relied on a previous decision of the Division Bench of the Court, arguing that during a specific period, the requirement of an e-way bill was unenforceable. The petitioner's appeal against the penalty was dismissed due to a delay beyond the condonable period. The Court, after hearing both parties and considering the precedent, allowed the writ petition. The Court quashed the impugned orders dated 03.11.2018 and 21.02.2018, stating that the matter was covered by the previous decision. The Court directed the refund of any amount deposited by the petitioner within one month in accordance with the law. The judgment provides clarity on the enforcement of e-way bills under the U.P. GST Act, 2017 and highlights the importance of timely appeals in tax matters to avoid dismissal on procedural grounds.