2021 (12) TMI 889

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....d Shri Aditya Pandey, learned counsel for the petitioner and Shri A.C. Tripathi, learned counsel for the State - respondents. By means of this writ petition, the petitioner has prayed for following, amongst other, reliefs:- "I. Issue a suitable writ, order or direction in the nature of certiorari quashing the impugned order / information dated 16.02.2019 passed by the respondent no. 3 ....

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..... Issue a writ, order or direction in the nature of mandamus commanding and directing the respondents to refund the amount of Rs. 2,16,000/- along with interest to the petitioner." Brief facts of the case are that the petitioner is a Proprietorship firm and duly registered under the U.P. Goods & Service Tax Act, 2017 (hereinafter referred to as, 'the Act'). In the normal course of busin....

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....goods and there was no requirement for central e-way bill to accompany the goods at the time of seizure. He further submits that e-way bill was introduced with effect from 01.04.2008; whereas, the goods in question were intercepted in January, 2008 in gross violation of the provisions of the Act. He prays for quashing of the impugned orders. Per contra, learned Standing Counsel supports the act....

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....should not be seized or penalty/tax could not be legally demanded. The Division Bench of this Court in M/s Godrej & Boyce Manufacturing Co. Ltd. Vs. State of U.P. & Others reported in 2018 UPTC (100) 1206 has held that during the period from 01.02.2018 to 31.03.2018, the requirement of e-way bill under the U.P. GST Act read with Rules framed thereunder was unenforceable. Therefore, neither s....