Petition challenging order under UP GST Act allowed, goods cannot be seized for lack of E-way bill

The petition challenging the order under Section 107 of the UP GST Act based on the absence of an E-way bill is allowed. The court referred to previous judgments and held that goods cannot be seized solely due to the lack of an E-way bill during a specific period. Consequently, the order under Section 129(3) of UPGST Rules, 2017 is quashed, leading to the dropping of all consequential proceedings. The Standing Counsel did not dispute this, and any deposited amount shall be refunded according to the law.

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Issues involved:
Assailing order under Section 107 of UP GST Act based on absence of E-way bill.

Analysis:
The present writ petition challenges the order dated 1.5.2019 passed by the Additional Commissioner Grade-2 (Appeal), State Tax, Aligarh under Section 107 of the UP GST Act. The matter is deemed covered by a previous judgment in Writ Tax No. 356 of 2018, where it was held that goods cannot be seized solely due to the absence of an E-way bill as mandated by the UPGST Rules, 2017. Referring to a prior decision in Writ Tax No. 587 of 2018, it was established that during the period from 1.2.2018 to 31.3.2018, the requirement of an E-way bill was not applicable. Consequently, the petition is allowed, and the order dated 28.2.2018 under Section 129(3) of UPGST Rules, 2017 is quashed, leading to the dropping of all consequential proceedings. The Standing Counsel did not dispute this fact, and the writ petition is allowed accordingly. The impugned order is quashed, and any deposited amount shall be refunded as per the law.

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