No E-way bill required for the period February 2018 to March 2018 under the UPGST Act

[CA Bimal Jain]

The Hon’ble Allahabad High Court in the case of M/S SUNIL TRADERS VERSUS STATE OF U.P. AND 2 OTHERS - 2023 (11) TMI 813 - ALLAHABAD HIGH COURT allowed the writ petition and held that, the petitioner is entitled to the benefit of the judgment in M/S VARUN BEVERAGES LIMITED VERSUS STATE OF U.P. AND 2 OTHERS - 2021 (10) TMI 429 - ALLAHABAD HIGH COURT, rendered in the requirement of the e-way bill under the Uttar Pradesh Goods and Services Tax Act, 2017 (“the UPGST Act”) along with rules are unenforceable for the period of February 2018 to March 2018.

Facts:

M/s. Sunil Traders (“the Petitioner”) filed a writ petition for setting aside of order dated December 12, 2020, and February 12, 2018 (“the Impugned Orders”) wherein penalty has been imposed alleging that goods have been transported without e-way bill under the UPGST Act. The issue arising is w.r.t.  period from February 1, 2018, to March 31, 2018.

Issue:

Whether goods can be transported without the E-way bill under the UPGST Act for the period February 2018 to March 2018?

Held:

The Hon’ble Allahabad High Court in M/S SUNIL TRADERS VERSUS STATE OF U.P. AND 2 OTHERS - 2023 (11) TMI 813 - ALLAHABAD HIGH COURT held as under:

• Relying upon the judgment of M/S VARUN BEVERAGES LIMITED VERSUS STATE OF U.P. AND 2 OTHERS - 2023 (2) TMI 133 - ALLAHABAD HIGH COURT and M/S GODREJ AND BOYCE MANUFACTURING CO. LTD., L.G. ELECTRONICS INDIA PVT. LTD., BHARTI AIRTEL LIMITED, M/S GUALA CLOSURES (INDIA) PVT. LTD., M/S. RAS POLYTEX PVT. LIMITED, RIMJHIM ISPAT LIMITED, RIMJHIM ISPAT LIMITED, M/S. GAURANG PRODUCTS PVT. LTD., M/S. ADITYA BIRLA FASHION AND RETAIL LTD., M/S. NAVYUG AIRCONDITIONING AND M/S. PROACTIVE PLAST PVT. LTD. VERSUS STATE OF U.P. AND 02 OTHERS AND STATE OF U.P. AND 3 OTHERS - 2018 (9) TMI 1261 - ALLAHABAD HIGH COURT the Court opined that the Petitioner is entitled to the benefit of aforementioned judgment wherein it was held that the requirement of the e-way bill under the UP GST Act along with rules are unenforceable for the period of February 1, 2018 to March 31, 2018.

• Held that, Impugned orders are set aside and any amount deposited by the Petitioner with the Respondent be refunded in accordance with law within a period of one month. Hence, the writ petition is allowed.

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