2023 (11) TMI 813 - HC - GST

Levy of penalty - goods being transported without e-way bill under U.P. G.S.T. Act, 2017 read with Rules framed thereunder - HELD THAT - Learned Division Bench of this Court in M/s Varun Beverages 2021 (10) TMI 429 - ALLAHABAD HIGH COURT held Having heard the learned counsel for the parties and perused the record, so far as the matter is squarely covered by a decision of Division Bench of this Court in M/s Godrej and Boyce Manufacturing Co. Ltd 2018 (9) TMI 1261 - ALLAHABAD HIGH COURT , with which we are in agreement, the present writ petition is allowed. The petitioner is entitled to the benefit of the judgment rendered in M/s Varun Beverages - the impugned orders dated 22.12.2020 and 12.02.2018 are quashed - petition allowed.

Summary

Issues:
The issues involved in the judgment are the imposition of penalty for transporting goods without an e-way bill under the U.P. G.S.T. Act, 2017 during a specific period.

Imposition of Penalty:
The petitioner challenged the orders imposing penalties for transporting goods without an e-way bill under the U.P. G.S.T. Act, 2017. The Division Bench referred to previous judgments, including in the case of M/s Varun Beverages, where it was held that during the period in question, the requirement of an e-way bill was unenforceable. The court agreed with this interpretation and quashed the impugned orders, stating that the penalty could not be sustained.

Benefit of Previous Judgments:
The petitioner was granted the benefit of the judgment in the case of M/s Varun Beverages, where it was established that the requirement of an e-way bill during the relevant period was unenforceable. The court decided the writ petition in line with the legal principles laid down in the M/s Varun Beverages case.

Quashing of Orders and Refund:
The High Court quashed the impugned orders dated 22.12.2020 and 12.02.2018, and directed that any amount deposited by the petitioner should be refunded within one month. The writ petition was allowed in favor of the petitioner.