E-way bill penalty unsustainable where the U.P. GST requirement was unenforceable for the relevant period.

Penalty for transporting goods without an e-way bill was held unsustainable for the relevant period under the U.P. GST regime, because earlier Division Bench rulings had already treated the e-way bill requirement as unenforceable during that time. As the statutory requirement could not be enforced for the period in question, the consequent seizure and penalty action also failed. The impugned orders were quashed and relief was granted to the petitioner.

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Issues: Whether the penalty orders passed for transportation of goods without an e-way bill during the relevant period were sustainable.

Analysis: The controversy was treated as covered by earlier Division Bench decisions holding that, for the period in question, the e-way bill requirement under the U.P. GST regime was unenforceable. On that basis, the consequent seizure and penalty action could not be sustained.

Conclusion: The impugned orders were quashed and the writ petition was allowed in favour of the petitioner.

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