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TMI Blog2021 (12) TMI 889X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner and Shri A.C. Tripathi, learned counsel for the State - respondents. By means of this writ petition, the petitioner has prayed for following, amongst other, reliefs:- "I. Issue a suitable writ, order or direction in the nature of certiorari quashing the impugned order / information dated 16.02.2019 passed by the respondent no. 3 (Annexure No. 12 to the writ petition); II. Issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and directing the respondents to refund the amount of Rs. 2,16,000/- along with interest to the petitioner." Brief facts of the case are that the petitioner is a Proprietorship firm and duly registered under the U.P. Goods & Service Tax Act, 2017 (hereinafter referred to as, 'the Act'). In the normal course of business, the petitioner purchased concrete groove, cutting machine and diamond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods at the time of seizure. He further submits that e-way bill was introduced with effect from 01.04.2008; whereas, the goods in question were intercepted in January, 2008 in gross violation of the provisions of the Act. He prays for quashing of the impugned orders. Per contra, learned Standing Counsel supports the action and the impugned orders passed by the authorities below. After hearing th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ench of this Court in M/s Godrej & Boyce Manufacturing Co. Ltd. Vs. State of U.P. & Others reported in 2018 UPTC (100) 1206 has held that during the period from 01.02.2018 to 31.03.2018, the requirement of e-way bill under the U.P. GST Act read with Rules framed thereunder was unenforceable. Therefore, neither seizure of goods was justified nor can the penalty be sustained. Another Division Bench ..... X X X X Extracts X X X X X X X X Extracts X X X X
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