TMI Blog2023 (1) TMI 441X X X X Extracts X X X X X X X X Extracts X X X X ..... ej Boyce Manufacturing Co. Ltd. [ 2018 (9) TMI 1261 - ALLAHABAD HIGH COURT ] extending the benefit to all those assessee who during the relevant period had carried the goods without the eway bill and matter is no more res integra . A coordinate Bench of this Court in case of HBL Power Systems Ltd. [ 2022 (8) TMI 49 - ALLAHABAD HIGH COURT ] has also taken the similar view. Petition allowed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods were intercepted by the mobile squad of the tax department on 21.02.2018 at Shamli. Thereafter, a show cause notice was issued under Section 129 (3) of U.P. GST Act. The same was replied by the petitioner and the goods were subsequently released vide order of this Court after the petitioner has filed indemnity bond. An order of penalty for depositing the penalty and taxes was passed by the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r affidavit wherein it has been stated that the e-way bill which was downloaded by the assessee on 17.02.2018 had expired when the goods were intercepted by mobile squad on 21.02.2018. He further contends that at the time when the goods were intercepted the assessee was not having the requisite eway bill, as mandated under the Act/Rules. Having heard learned counsel for the parties and perused ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
