2024 (12) TMI 62

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....r. Rishi Raj Kapoor, learned counsel for the petitioner and Mr. Ravi Shanker Pandey, learned Additional Chief Standing Counsel for the State-respondents. 2. By means of present petition, the petitioner is, inter alia, praying for the following reliefs:- "i) Issue a writ, order or direction in the nature of certiorari quashing the order passed in Defective Appeal No. 28/18 dated 29.07.2019, pass....

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....64 H 7562. During transportation of the goods, on 17.03.2018, the same were intercepted and detained on the ground that State E-way Bill was not present at the time of interception and on the said ground seizure order was passed. Thereafter notice under Section 129 (3) of the Act was issued on 17.03.2018, in reply thereto, the petitioner has filed downloaded copy of E-way Bill- 01, which was downl....

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....ve. He prays for allowing the present writ petition. 5. Per contra, learned Standing Counsel has supported the impugned orders and submits that the proceeding has rightly been initiated against the petitioner as the goods in question was not accompanying with the proper documents at the time of interception of the goods as well as passing of the penalty order. He further submits that this Court i....

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.... res integra. 8. The issue in hand is squarely covers with the judgements of Division Bench of this Court in the cases of M/s Godrej and Boyce Manufacturing Co. Ltd. (supra) and M/s Varun Beverages Limited (supra). 9. Further during period from 1.2.2018 to 31.3.2018, the requirement of E-way Bill under UP GST Act read with the Rules framed thereunder was not enforceable. The goods in question wa....