Home Case Index All Cases GST GST + HC GST - 2022 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (8) TMI 49 - HC - GSTRelease of seized goods, subject to payment of deposit with penalty - reason as recorded for passing the seizure order was that the E-way bill system, as introduced by the Central Government under the C.G.S.T., was replaced by the State E-way bills, which had been suspended by the Central Government w.e.f. 02.02.2018 - HELD THAT:- The whole basis based upon which the order has been passed that the petitioner was not carrying the E-way bill as are required under the U.P. G.S.T. Rules, looses significance as the petitioner were not liable to be taxed under the U.P. G.S.T. Act being an inter-state supply and further the requirement of E-way bill was recommended to be not enforced till 31st March, 2018, in view of the recommendation of the G.S.T. Council. The demand as raised in the order dated 19.03.2018 and as affirmed vide order dated 06.11.2018 are clearly not sustainable and are hereby set aside - Petition allowed.
|