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2021 (7) TMI 395 - HC - GSTSeizure of goods alongwith vehicle - E-way bill in the State of Uttar Pradesh, not produced - Effect of N/N. 1359 dated 20.09.2017 - HELD THAT:- Reliance placed in the case of M/S. HARLEY FOODS PRODUCTS PVT. LTD. VERSUS STATE OF UP AND 3 OTHERS [2018 (11) TMI 704 - ALLAHABAD HIGH COURT] where it was held that after issuance of notification no. 177 dated 06.02.2018, the notification no.138 dated 30.01.2018 was rescinded which made effective notification no.1359 (4th Amendment) to GST Rules, 2017 with effect from 01.02.2018 and the effect and operation of the notification no.1359 dated 20.09.2017 stands rescinded. Learned Standing Counsel prays for and is accorded three weeks time to file response in the matter. Rejoinder affidavit, if any, may be filed within a week. List this matter on 11th August, 2021.
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