2023 (1) TMI 241 - HC - GST
Seizure of goods alongwith vehicle - case of the petitioner is that before the goods were being transported e-way bill was generated on 13.03.2018 which was valid upto 15.03.2018; the goods were transported from Mohali to Ghaziabad and same were intercepted at Shamli on 13.03.2018 and seizure order was passed on the same day i.e. 13.03.2018 under Section 129 (1) of U.P. GST Act read with Section 20 of IGST Act - HELD THAT:- The requirement of e-way bill till 31.03.2018 was postponed by GST Council noticing the hardship faced by the assessees. The coordinate Bench of this Court in M/S H.B.L. POWER SYSTEMS LTD THRU AUTHORISED SIGNATORY VERSUS STATE OF U.P. THRU PRIN. SECY. DEPT OF TAX AND REGISTRATION AND ORS [2022 (8) TMI 49 - ALLAHABAD HIGH COURT] relying upon the recommendation of GST Council had held that there was no requirement for e-way bill till 31.03.2018 - In the present case, as the goods were intercepted by the mobile squad on 13.03.2018, the recommendation of the GST Council is applicable and there is no requirement for e-way bill till 31.03.2018. Moreover, the judgment rendered by co-ordinate Bench is applicable and the petitioner is entitled to the benefit as given by the co-ordinate Bench in M/s H.B.L.Power Systems Ltd.