Taxpayer Wins Challenge Against GST Penalty for Goods Transport, Secures Refund Based on E-Way Bill Procedural Technicality

HC allowed writ petition challenging GST penalty for transporting goods without e-way bill. Court quashed impugned orders, citing Division Bench precedent regarding e-way bill requirement's enforceability. Directed refund of deposited amount within one month, effectively providing relief to the petitioner by setting aside penalty and appeal dismissal.

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Issues Involved:
Challenge to orders passed under U.P. GST Act, 2017 for penalty on goods transported without e-way bill and dismissal of appeal due to delay.

Penalty Imposed for Transporting Goods Without E-way Bill:
The petitioner challenged the penalty imposed for transporting goods without an e-way bill under the U.P. GST Act, 2017. It was argued that during a specific period, the requirement of an e-way bill was unenforceable, as per a decision of the Division Bench of the Court. The petitioner's appeal against the penalty was dismissed due to a delay beyond the condonable period. The Court, after considering the arguments and the relevant precedent, allowed the writ petition, quashing the impugned orders dated April 26, 2019, and March 20, 2018. The Court directed for the refund of any amount deposited by the petitioner within one month.

Disposition:
The High Court, in line with the Division Bench's decision, ruled in favor of the petitioner, setting aside the penalty and dismissing the appeal due to delay. The Court emphasized the enforceability of the e-way bill requirement during the relevant period and the need for timely appeals. The orders passed by the authorities were quashed, and the petitioner was granted relief, including the refund of any deposited amount.

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