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2023 (1) TMI 441 - HC - GSTSeeking release of seized goods alongwith conveyance - absence of E-way bill - HELD THAT:- This Court finds that the GST Council had already dispensed with the mandatory provision of carrying e-way bill till 31.03.2018. The matter was settled by Division Bench of this Court in case of M/S Godrej & Boyce Manufacturing Co. Ltd. [2018 (9) TMI 1261 - ALLAHABAD HIGH COURT] extending the benefit to all those assessee who during the relevant period had carried the goods without the eway bill and matter is no more res integra. A coordinate Bench of this Court in case of HBL Power Systems Ltd. [2022 (8) TMI 49 - ALLAHABAD HIGH COURT] has also taken the similar view. Petition allowed.
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