No E-way bill required for the period February 2018 to March 2018 under the UPGST Act

The Hon’ble Allahabad High Court in the case of M/s. Sunil Traders v. State of UP and Others [Writ Tax No. 678 of 2023 dated November 16, 2023] allowed the writ petition and held that, the petitioner is entitled to the benefit of the judgment in M/s. Varun Beverages Limited vs. State of U.P. and 2 Others in Writ Tax No. 1670 of 2018, rendered in the requirement of the e-way bill under the Uttar Pradesh Goods and Services Tax Act, 2017 (“the UPGST Act”) along with rules are unenforceable for the period of February 2018 to March 2018.

Facts:

M/s. Sunil Traders (“the Petitioner”) filed a writ petition for setting aside of order dated December 12, 2020, and February 12, 2018 (“the Impugned Orders”) wherein penalty has been imposed alleging that goods have been transported without e-way bill under the UPGST Act. The issue arising is w.r.t.  period from February 1, 2018, to March 31, 2018.

Issue:

Whether goods can be transported without the E-way bill under the UPGST Act for the period February 2018 to March 2018?

Held:

The Hon’ble Allahabad High Court in Writ Tax No. 678 of 2023 held as under:

• Relying upon the judgment of M/s. Varun Beverages Limited v. State of U.P [Writ Tax No. Writ Tax No 958 of 2019 dated February 2, 2023] and M/s. Godrej and Boyce Manufacturing Co. Ltd. v. State of U.P [Writ Tax No. 587 of 2018 dated September 18, 2018] the Court opined that the Petitioner is entitled to the benefit of aforementioned judgment wherein it was held that the requirement of the e-way bill under the UP GST Act along with rules are unenforceable for the period of February 1, 2018 to March 31, 2018.
• Held that, Impugned orders are set aside and any amount deposited by the Petitioner with the Respondent be refunded in accordance with law within a period of one month. Hence, the writ petition is allowed.

(Author can be reached at info@a2ztaxcorp.com)

DISCLAIMER: The views expressed are strictly of the author and A2Z Taxcorp LLP. The contents of this article are solely for informational purpose and for the reader’s personal non-commercial use. It does not constitute professional advice or recommendation of firm. Neither the author nor firm and its affiliates accepts any liabilities for any loss or damage of any kind arising out of any information in this article nor for any actions taken in reliance thereon. Further, no portion of our article or newsletter should be used for any purpose(s) unless authorized in writing and we reserve a legal right for any infringement on usage of our article or newsletter without prior permission.

The Hon’ble Allahabad High Court in the case of M/s. Sunil Traders v. State of UP and Others [Writ Tax No. 678 of 2023 dated November 16, 2023] allowed the writ petition and held that, the petitioner is entitled to the benefit of the judgment in M/s. Varun Beverages Limited vs. State of U.P. and 2 Others in Writ Tax No. 1670 of 2018, rendered in the requirement of the e-way bill under the Uttar Pradesh Goods and Services Tax Act, 2017 (“the UPGST Act”) along with rules are unenforceable for the period of February 2018 to March 2018.

Facts:

M/s. Sunil Traders (“the Petitioner”) filed a writ petition for setting aside of order dated December 12, 2020, and February 12, 2018 (“the Impugned Orders”) wherein penalty has been imposed alleging that goods have been transported without e-way bill under the UPGST Act. The issue arising is w.r.t.  period from February 1, 2018, to March 31, 2018.

Issue:

Whether goods can be transported without the E-way bill under the UPGST Act for the period February 2018 to March 2018?

Held:

The Hon’ble Allahabad High Court in Writ Tax No. 678 of 2023 held as under:

• Relying upon the judgment of M/s. Varun Beverages Limited v. State of U.P [Writ Tax No. Writ Tax No 958 of 2019 dated February 2, 2023] and M/s. Godrej and Boyce Manufacturing Co. Ltd. v. State of U.P [Writ Tax No. 587 of 2018 dated September 18, 2018] the Court opined that the Petitioner is entitled to the benefit of aforementioned judgment wherein it was held that the requirement of the e-way bill under the UP GST Act along with rules are unenforceable for the period of February 1, 2018 to March 31, 2018.
• Held that, Impugned orders are set aside and any amount deposited by the Petitioner with the Respondent be refunded in accordance with law within a period of one month. Hence, the writ petition is allowed.

(Author can be reached at info@a2ztaxcorp.com)

DISCLAIMER: The views expressed are strictly of the author and A2Z Taxcorp LLP. The contents of this article are solely for informational purpose and for the reader’s personal non-commercial use. It does not constitute professional advice or recommendation of firm. Neither the author nor firm and its affiliates accepts any liabilities for any loss or damage of any kind arising out of any information in this article nor for any actions taken in reliance thereon. Further, no portion of our article or newsletter should be used for any purpose(s) unless authorized in writing and we reserve a legal right for any infringement on usage of our article or newsletter without prior permission.

The Hon’ble Allahabad High Court in the case of M/s. Sunil Traders v. State of UP and Others [Writ Tax No. 678 of 2023 dated November 16, 2023] allowed the writ petition and held that, the petitioner is entitled to the benefit of the judgment in M/s. Varun Beverages Limited vs. State of U.P. and 2 Others in Writ Tax No. 1670 of 2018, rendered in the requirement of the e-way bill under the Uttar Pradesh Goods and Services Tax Act, 2017 (“the UPGST Act”) along with rules are unenforceable for the period of February 2018 to March 2018.

Facts:

M/s. Sunil Traders (“the Petitioner”) filed a writ petition for setting aside of order dated December 12, 2020, and February 12, 2018 (“the Impugned Orders”) wherein penalty has been imposed alleging that goods have been transported without e-way bill under the UPGST Act. The issue arising is w.r.t.  period from February 1, 2018, to March 31, 2018.

Issue:

Whether goods can be transported without the E-way bill under the UPGST Act for the period February 2018 to March 2018?

Held:

The Hon’ble Allahabad High Court in Writ Tax No. 678 of 2023 held as under:

• Relying upon the judgment of M/s. Varun Beverages Limited v. State of U.P [Writ Tax No. Writ Tax No 958 of 2019 dated February 2, 2023] and M/s. Godrej and Boyce Manufacturing Co. Ltd. v. State of U.P [Writ Tax No. 587 of 2018 dated September 18, 2018] the Court opined that the Petitioner is entitled to the benefit of aforementioned judgment wherein it was held that the requirement of the e-way bill under the UP GST Act along with rules are unenforceable for the period of February 1, 2018 to March 31, 2018.
• Held that, Impugned orders are set aside and any amount deposited by the Petitioner with the Respondent be refunded in accordance with law within a period of one month. Hence, the writ petition is allowed.

(Author can be reached at info@a2ztaxcorp.com)

DISCLAIMER: The views expressed are strictly of the author and A2Z Taxcorp LLP. The contents of this article are solely for informational purpose and for the reader’s personal non-commercial use. It does not constitute professional advice or recommendation of firm. Neither the author nor firm and its affiliates accepts any liabilities for any loss or damage of any kind arising out of any information in this article nor for any actions taken in reliance thereon. Further, no portion of our article or newsletter should be used for any purpose(s) unless authorized in writing and we reserve a legal right for any infringement on usage of our article or newsletter without prior permission.