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2024 (2) TMI 185 - HC - GSTPenalty imposed with respect to the goods being transported without e-way bill under U.P. GST Act, 2017 read with Rules framed thereunder - HELD THAT:- Reliance placed on a decision of 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] where it was held that Rule 138, as initially enacted and made effective from 29.6.2017 read with Government Notification dated 21.7.2017, prescribing procedure, came into force on 16.08.2017 by Commissioner's Circular dated 22.07.2017 read with Circulars dated 27.02.2017 and 09.08.2017, stood replaced by Rule 138 by Notification dated 31.01.2018 which came into force on 01.02.2018. 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, with which it is agreed, the present writ petition is allowed.
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