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2021 (10) TMI 429 - HC - GSTSeizure of goods - Levy of penalty - goods being transported without e-way bill under U.P. GST Act, 2017 read with Rules framed thereunder - HELD THAT:- Division Bench of this Court in M/s Godrej and Boyce Manufacturing Co. Ltd vs State of U.P. and others [2018 (9) TMI 1261 - ALLAHABAD HIGH COURT], it has been submitted, during the period 01.02.2018 to 31.03.2018 the requirement of e-way bill under U.P. GST Act read with Rules framed thereunder was unenforceable. Therefore, neither seizure of goods was justified nor can the penalty be sustained. Petition allowed.
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