Home Case Index All Cases GST GST + HC GST - 2023 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (11) TMI 813 - HC - GSTLevy of penalty - goods being transported without e-way bill under U.P. G.S.T. Act, 2017 read with Rules framed thereunder - HELD THAT:- Learned Division Bench of this Court in M/s Varun Beverages [2021 (10) TMI 429 - ALLAHABAD HIGH COURT] held Having heard the learned counsel for the parties and perused the record, so far as the matter is squarely covered by a decision of Division Bench of this Court in M/s Godrej and Boyce Manufacturing Co. Ltd [2018 (9) TMI 1261 - ALLAHABAD HIGH COURT], with which we are in agreement, the present writ petition is allowed. The petitioner is entitled to the benefit of the judgment rendered in M/s Varun Beverages - the impugned orders dated 22.12.2020 and 12.02.2018 are quashed - petition allowed.
|