2021 (10) TMI 429

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..... HABAD 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. - Writ Tax No. - 1670 of 2018 - - - Dated:- 4-10-2021 - Hon'ble Naheed Ara Moonis And Hon'ble .....

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..... cision of Division Bench of this Court in M/s Godrej and Boyce Manufacturing Co. Ltd vs State of U.P. and others reported in 2018 U.P.T.C.[Vol.100]- 1206 , 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 .....

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