9911796707
TMI Blog2024 (9) TMI 755X X X X Extracts X X X X X X X X Extracts X X X X ..... in hand is squarely covers with the judgements of Division Bench of this Court in the cases of M/s Godrej and Boyce Manufacturing Co. Ltd. [ 2018 (9) TMI 1261 - ALLAHABAD HIGH COURT] and M/s Varun Beverages Limited [ 2021 (10) TMI 429 - ALLAHABAD HIGH COURT] . Further during period from 1.2.2018 to 31.3.2018, the requirement of E-way Bill under UP GST Act read with the Rules framed thereunder was not enforceable. The goods in question was detained and seized on 23.3.2018 on the ground that E-way Bill 01- 02 under UP GST Act was not accompanying with the goods. It is not the case of the respondent authorities that Central E-way Bill was not accompanying with the goods in question. Once the said fact is not disputed by the respondent authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rted through the transporter namely Satkar Tempo Transport Union (Reg.) thorough Truck No. UP 81 BT 5283. During transportation of the goods, on 23.3.2018, the same were intercepted and detained on the ground that State E-way Bill was not present at the time of interception and on the said ground seizure order was passed. Thereafter notice under Section 129 (3) of the Act was issued on 23.3.2018, in reply thereto, the petitioner has filed downloaded copy of E-way Bill- 01, which was downloaded on 23.3.2018. He further submits that there was no clarity as to whether both Central E-way Bill as well as State E-way Bill was required to accompany with the goods in question, as it was a transition period of new GST regime from Value Added Tax. 4. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stion, the Central E-way bill under the GST Act was not available. Only E-way Bill 01 under UP GST Act was not available with the goods in question however before passing of the penalty order, the same was produced. The issue in hand is not res integra. 8. The issue in hand is squarely covers with the judgements of Division Bench of this Court in the cases of M/s Godrej and Boyce Manufacturing Co. Ltd. (supra) and M/s Varun Beverages Limited (supra). 9. Further during period from 1.2.2018 to 31.3.2018, the requirement of E-way Bill under UP GST Act read with the Rules framed thereunder was not enforceable. The goods in question was detained and seized on 23.3.2018 on the ground that E-way Bill 01- 02 under UP GST Act was not accompanying wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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