2023 (4) TMI 1348 - HC - GST

Detention of goods - goods not accompanied by the E-Waybill - HELD THAT - Reliance on the judgment of this Court in MAHALAXMI TRADERS VERSUS STATE OF U.P. AND 3 OTHERS 2018 (4) TMI 1976 - ALLAHABAD HIGH COURT wherein the similar issue was decided by this Court holding that if the E-Waybill has been downloaded prior to the passing of the detention and seizure of the goods disclosing all the necessary formalities, no irregularity was found by this Court in the transaction and on the said ground, the seizure as well as the penalty order and the consequential proceedings were set aside. There are no reason to defer the view taken by this Court in the case of the Mahalaxmi Traders. Thus, following the said judgment and on the ground that the E-Waybill was downloaded prior to the detention order, the writ petiton is allowed.

Summary

The High Court of Allahabad allowed the writ petition challenging orders under section 129(3) of the U.P. G.S.T. Act due to goods being detained without an E-Waybill. Citing a previous judgment, the court set aside the orders as the E-Waybill was downloaded before detention. Orders dated 23.12.2017 and 27.02.2019 were set aside. (Case citation: TMI)