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    <title>2023 (11) TMI 813 - ALLAHABAD HIGH COURT</title>
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    <description>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.</description>
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      <description>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.</description>
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