TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Goods Transport Penalty Nullified: E-Way Bill Enforcement Deemed Invalid During Specific Timeframe, Full Refund Ordered</h1> <h3>M/s Sunil Traders Versus State of U.P. And 2 Others</h3> HC quashed penalty orders for transporting goods without e-way bill during a specific period. Following precedent in M/s Varun Beverages, the court ruled ... Levy of penalty - goods being transported without e-way bill under U.P. G.S.T. Act, 2017 read with Rules framed thereunder - HELD THAT:- Learned Division Bench of this Court in M/s Varun Beverages [2021 (10) TMI 429 - ALLAHABAD HIGH COURT] held Having heard the learned counsel for the parties and perused the record, so far as the matter is squarely covered by a decision of Division Bench of this Court in M/s Godrej and Boyce Manufacturing Co. Ltd [2018 (9) TMI 1261 - ALLAHABAD HIGH COURT], with which we are in agreement, the present writ petition is allowed. The petitioner is entitled to the benefit of the judgment rendered in M/s Varun Beverages - the impugned orders dated 22.12.2020 and 12.02.2018 are quashed - petition allowed. Issues:The issues involved in the judgment are the imposition of penalty for transporting goods without an e-way bill under the U.P. G.S.T. Act, 2017 during a specific period.Imposition of Penalty:The petitioner challenged the orders imposing penalties for transporting goods without an e-way bill under the U.P. G.S.T. Act, 2017. The Division Bench referred to previous judgments, including in the case of M/s Varun Beverages, where it was held that during the period in question, the requirement of an e-way bill was unenforceable. The court agreed with this interpretation and quashed the impugned orders, stating that the penalty could not be sustained.Benefit of Previous Judgments:The petitioner was granted the benefit of the judgment in the case of M/s Varun Beverages, where it was established that the requirement of an e-way bill during the relevant period was unenforceable. The court decided the writ petition in line with the legal principles laid down in the M/s Varun Beverages case.Quashing of Orders and Refund:The High Court quashed the impugned orders dated 22.12.2020 and 12.02.2018, and directed that any amount deposited by the petitioner should be refunded within one month. The writ petition was allowed in favor of the petitioner.
TaxTMI 
TaxTMI 
