2023 (11) TMI 813

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..... sel assisted by Ms. Vedika Nath, learned counsel for the petitioner submits that the controversy is covered by successive judgments of Division Benches rendered by this Court in Godrej and Boyce Manufacturing Co. Ltd. vs. State of U.P. reported at 2018 (19) G.S.T.L 193 (All.) and M/s Varun Beverages Limited vs. State of U.P. and 2 Others in Writ Tax No. 1670 of 2018. Shri Rishi Kumar, learned Add .....

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..... Godrej and Boyce Manufacturing Co. Ltd vs State of U.P. and others reported in 2018 U.P.T.C.[Vol.100]-1206, it has been submitted, during the period 01.02.2018 to 31.03.2018 the requirement of e-way bill under U.P. GST Act read with Rules framed thereunder was unenforceable. Therefore, neither seizure of goods was justified nor can the penalty be sustained. Having heard the learned counsel for t .....

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