2022 (7) TMI 1224

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....earned counsel for the parties. 2. The present writ petition has been filed with the following prayer:- "I. Issue a writ, order or direction in the nature of Certiorari quashing the order dated 27.03.2018 passed by the respondent no. 4 along with appellate order dated 29.04.2019 passed in appeal no. 78/18 of 2017-18- 183 by respondent no. 3." 3. Learned counsel for the petitioner st....

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....g to Rs. 1,14,124/- and seizure order was passed seizing the goods. Against the seizure order, Appeal No. 78/18 of 2017-18 was preferred for the year 2017-18 under U.P. CGST Act read with rule 129 (3) of the Rules. The appeal of the petitioner was rejected justifying the seizure order, against which the present writ petition has been filed. 5. Per contra, learned standing counsel supports the o....

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....riod from 01.02.2018 to 31.03.2018, requirement of U.P. e-way bill was not applicable to the transactions of the petitioner and therefore, the seizure, demand of security and penalty cannot be justified. 8. The Division Bench of this Court in LG Electronics India Private Limited Vs. State of U.P. & Others reported in 2019 NTN (70) 109, in paragraph no. 56, has held that the goods were not requi....