2018 (6) TMI 457 - HC - GST

Allahabad High Court: E-Way Bill No.2 Not Required for Transport from Chhattisgarh to Uttar Pradesh

The High Court of Allahabad ordered the release of goods being transported from Chhattisgarh to Uttar Pradesh, finding that E-Way Bill No.2 was not ... E-Way Bill requirement - release of goods and vehicle - security for release of goods - penalty not imposedE-Way Bill requirement - Demand for a second E-Way Bill for the consignment was not required - HELD THAT: - The petitioner produced records showing the carriage of goods from Chhattisgarh to Uttar Pradesh accompanied by E-Way Bill No.1 and other necessary documents. The Court, noting the petitioner's submissions and the respondent's concession on the absence of any penalty order, found no justification for insisting on a separate or additional E-Way Bill (No.2) for continued movement or release of the consignment.No demand for E-Way Bill No.2 was required.Release of goods and vehicle - security for release of goods - penalty not imposed - The goods and vehicle were ordered to be released without requiring security - HELD THAT: - Having accepted that the consignment was supported by requisite documentation and having been informed by the Standing Counsel that no penalty order had been passed, the Court exercised its discretionary power to direct immediate release of the goods and the vehicle without any security. The order reflects the Court's assessment that, under the facts presented, detention or security was unnecessary.The goods along with the vehicle were to be released without demanding any security.Final Conclusion: Writ petition disposed directing release of the petitioner's goods and vehicle without security; no order as to costs. The High Court of Allahabad disposed of a writ petition regarding the release of goods being transported from Chhattisgarh to Uttar Pradesh. The petitioner had all necessary documents, including E-Way Bill No.1, and it was deemed that E-Way Bill No.2 was not required. No penalty order had been passed, and the goods were ordered to be released without demanding any security. The writ petition was disposed of with no costs.