9911796707
TMI Blog2024 (12) TMI 62X X X X Extracts X X X X X X X X Extracts X X X X ..... this Court in the cases of M/S GODREJ AND BOYCE MANUFACTURING CO. LTD., L.G. ELECTRONICS INDIA PVT. LTD., BHARTI AIRTEL LIMITED, M/S GUALA CLOSURES (INDIA) PVT. LTD., M/S. RAS POLYTEX PVT. LIMITED, RIMJHIM ISPAT LIMITED, RIMJHIM ISPAT LIMITED, M/S. GAURANG PRODUCTS PVT. LTD., M/S. ADITYA BIRLA FASHION AND RETAIL LTD., M/S. NAVYUG AIRCONDITIONING AND M/S. PROACTIVE PLAST PVT. LTD. VERSUS STATE OF U.P. AND 02 OTHERS AND STATE OF U.P. AND 3 OTHERS [ 2018 (9) TMI 1261 - ALLAHABAD HIGH COURT] and M/S VARUN BEVERAGES LIMITED VERSUS STATE OF U.P. AND 2 OTHERS [ 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 e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... engaged in the business of un-manufactured tobacco. In the normal course of business, the petitioner has sold certain goods to M/s Sai Industries, Rupra Road, Odisha having tax invoice no. 001/016 dated 21.03.2018 along with Central E-way Bill No. 421002598045 dated 17.03.2018. The goods in question were transported through the transporter namely Kaimganj Delhi Transport Company thorough Truck No. UP 64 H 7562. During transportation of the goods, on 17.03.2018, 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 17.03.2018, in reply thereto, the petitioner has f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... : 26169 have held that the delay in filing the appeal can not be condoned. He prays for dismissing the present writ petition. 6. After hearing learned counsel for the parties, the Court has perused the records. 7. It is not a case of the respondent authority that at the time of interception of the goods in question, 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 L ..... X X X X Extracts X X X X X X X X Extracts X X X X
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