TMI Blog2023 (1) TMI 241X X X X Extracts X X X X X X X X Extracts X X X X ..... ay bill was generated on 13.03.2018 which was valid upto 15.03.2018; the goods were transported from Mohali to Ghaziabad and same were intercepted at Shamli on 13.03.2018 and seizure order was passed on the same day i.e. 13.03.2018 under Section 129 (1) of U.P. GST Act read with Section 20 of IGST Act - HELD THAT:- The requirement of e-way bill till 31.03.2018 was postponed by GST Council noticin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Agarwal, J. For the Petitioner : Suyash Agarwal For the Respondent : C.S.C. ORDER HON'BLE ROHIT RANJAN AGARWAL, J. Heard Sri Suyash Agarwal, learned counsel for the petitioner and learned Standing Counsel for the State. This writ petition has been filed assailing the order dated 20.03.2021 passed by the Additional Commissioner, Grade-II (Appeal), Commercial Tax, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alty. The said notice was replied by the assessee. A penalty order was passed under Section 129 (3) of the Act of 2017 on 01.07.2020. Against the said order, an appeal was preferred which has been rejected by the order dated 20.03.2021. Learned counsel for the petitioner has relied upon a decision of coordinate Bench of this Court passed in Writ-C No. 33211 of 2018 (M/S H.B.L. Power Systems Lt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 018, the recommendation of the GST Council is applicable and there is no requirement for e-way bill till 31.03.2018. Moreover, the judgment rendered by co-ordinate Bench is applicable and the petitioner is entitled to the benefit as given by the co-ordinate Bench in M/s H.B.L.Power Systems Ltd. (supra) . In view of the said fact the impugned order dated 20.03.2021 passed by the Additional Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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