2021 (10) TMI 1222 - HC - GST

Seizure of goods alongwith the vehicle - absence of E-way bill prescribed under the UPGST Rules, 2017 - HELD THAT - The matter is covered by the Judgment and order passed by the Division Bench in M/S. LOVELY TRADERS VERSUS STATE OF U.P. AND 3 OTHERS 2021 (10) TMI 1065 - ALLAHABAD HIGH COURT where it was held that For the period 1.2.2018 to 31.3.2018, the condition of E-way bill has been held to be not applicable. Petition allowed.

Summary

Issues involved:
Assailing order under Section 107 of UP GST Act based on absence of E-way bill.

Analysis:
The present writ petition challenges the order dated 1.5.2019 passed by the Additional Commissioner Grade-2 (Appeal), State Tax, Aligarh under Section 107 of the UP GST Act. The matter is deemed covered by a previous judgment in Writ Tax No. 356 of 2018, where it was held that goods cannot be seized solely due to the absence of an E-way bill as mandated by the UPGST Rules, 2017. Referring to a prior decision in Writ Tax No. 587 of 2018, it was established that during the period from 1.2.2018 to 31.3.2018, the requirement of an E-way bill was not applicable. Consequently, the petition is allowed, and the order dated 28.2.2018 under Section 129(3) of UPGST Rules, 2017 is quashed, leading to the dropping of all consequential proceedings. The Standing Counsel did not dispute this fact, and the writ petition is allowed accordingly. The impugned order is quashed, and any deposited amount shall be refunded as per the law.