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2022 (5) TMI 740 - HC - GSTSeizure of goods - seizure challenged on the ground that U.P. E-Way bill was not accompanying the goods - HELD THAT - The issue involved in the present petition has already been decided by this Court in M/S JASVANT SINGH VERSUS STATE OF U.P. AND 3 OTHERS 2021 (12) TMI 889 - ALLAHABAD HIGH COURT where it was held that On close, scrutiny of the record reveals that in the State of Uttar Pradesh, requirement for central e-way bill was implemented with effect from 01.04.2008. At the time of detention of the goods, there was no requirement for carrying central e-way bill. Therefore, the goods cannot/should not be seized or penalty/tax could not be legally demanded. The writ petition is allowed in same terms.
Issues:
Challenge to seizure of goods due to absence of U.P. E-Way bill. Analysis: The petitioner challenged the seizure of goods based on the absence of the U.P. E-Way bill, citing a previous judgment by the court in a similar case. The petitioner argued that all required documents were present as per the CGST and IGST Act, and there was no necessity for a central e-way bill at the time of seizure. The court noted that the requirement for a central e-way bill in Uttar Pradesh came into effect after the goods were detained, making the seizure unjustified. Referring to the case of M/s Godrej & Boyce Manufacturing Co. Ltd. Vs. State of U.P. & Others, the court held that during a specific period, the enforcement of the e-way bill requirement was not applicable. Following this precedent, the court quashed the impugned orders, allowing the writ petition and directing the refund of any deposited amount to the petitioner within three months. In conclusion, the court ruled in favor of the petitioner, finding the seizure of goods unjustified due to the absence of a central e-way bill, which was not a requirement at the time of detention. The court relied on previous judgments and legal provisions to support its decision, emphasizing the importance of compliance with the law in such matters.
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