No E-way bill required for the period February 2018 to March 2018 under the UPGST Act

11 Dec 2023

Written By

Bimal jain

E-way bill requirement under UP GST Act 2017 unenforceable for Feb-Mar 2018; penalties set aside, refund ordered.
The Allahabad High Court ruled that the requirement for an e-way bill under the Uttar Pradesh Goods and Services Tax Act, 2017, was unenforceable for the period from February to March 2018. This decision was made in the case involving a petitioner who challenged penalties imposed for transporting goods without an e-way bill during that period. The court relied on a previous judgment, determining that the petitioner was entitled to similar relief. Consequently, the impugned orders were set aside, and the petitioner was entitled to a refund of any deposited amounts within a month.

The Hon’ble Allahabad High Court in the case of M/S SUNIL TRADERS VERSUS STATE OF U.P. AND 2 OTHERS - 2023 (11) TMI 813 - ALLAHABAD HIGH COURT allowed the writ petition and held that, the petitioner is entitled to the benefit of the judgment in M/S VARUN BEVERAGES LIMITED VERSUS STATE OF U.P. AND 2 OTHERS - 2021 (10) TMI 429 - ALLAHABAD HIGH COURT, rendered in the requirement of the e-way bill under the Uttar Pradesh Goods and Services Tax Act, 2017 (“the UPGST Act”) along with rules are unenforceable for the period of February 2018 to March 2018.

Facts:

M/s. Sunil Traders (“the Petitioner”) filed a writ petition for setting aside of order dated December 12, 2020, and February 12, 2018 (“the Impugned Orders”) wherein penalty has been imposed alleging that goods have been transported without e-way bill under the UPGST Act. The issue arising is w.r.t. period from February 1, 2018, to March 31, 2018.

Issue:

Whether goods can be transported without the E-way bill under the UPGST Act for the period February 2018 to March 2018?

Held:

The Hon’ble Allahabad High Court in M/S SUNIL TRADERS VERSUS STATE OF U.P. AND 2 OTHERS - 2023 (11) TMI 813 - ALLAHABAD HIGH COURT held as under:

Relying upon the judgment of M/S VARUN BEVERAGES LIMITED VERSUS STATE OF U.P. AND 2 OTHERS - 2023 (2) TMI 133 - ALLAHABAD HIGH COURT and M/S GODREJ AND BOYCE MANUFACTURING CO. LTD., L.G. ELECTRONICS INDIA PVT. LTD., BHARTI AIRTEL LIMITED, M/S GUALA CLOSURES (INDIA) PVT. LTD., M/S. RAS POLYTEX PVT. LIMITED, RIMJHIM ISPAT LIMITED, RIMJHIM ISPAT LIMITED, M/S. GAURANG PRODUCTS PVT. LTD., M/S. ADITYA BIRLA FASHION AND RETAIL LTD., M/S. NAVYUG AIRCONDITIONING AND M/S. PROACTIVE PLAST PVT. LTD. VERSUS STATE OF U.P. AND 02 OTHERS AND STATE OF U.P. AND 3 OTHERS - 2018 (9) TMI 1261 - ALLAHABAD HIGH COURT the Court opined that the Petitioner is entitled to the benefit of aforementioned judgment wherein it was held that the requirement of the e-way bill under the UP GST Act along with rules are unenforceable for the period of February 1, 2018 to March 31, 2018.

Held that, Impugned orders are set aside and any amount deposited by the Petitioner with the Respondent be refunded in accordance with law within a period of one month. Hence, the writ petition is allowed.

(Author can be reached at info@a2ztaxcorp.com)

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