TMI Blog2021 (10) TMI 1222X X X X Extracts X X X X X X X X Extracts X X X X ..... OURT] 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. - Writ Tax No. - 1334 of 2019 - - - Dated:- 22-10-2021 - Hon'ble Piyush Agrawal, J. For the Petitioner : Vishwjit For the Respondent : C.S.C. ORDER HON'BLE PIYUSH AGRAWAL, J. Present writ petition has been f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have been seized solely on account of absence of E-way bill prescribed under the UPGST Rules, 2017. Relying on earlier decision of this Court in Writ Tax No. 587 of 2018 (M/S Godrej and Boyce Manufacturing Co. Ltd. vs. State of U.P. and two others) dated 18.9.2018 as has been consistently followed and applied by various Co-ordinate Benches of this Court, it has been further submitted that abs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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