LG Electronics India Pvt. Ltd. Versus State Of U.P. And 3 Others

LG Electronics India Pvt. Ltd. Versus State Of U.P. And 3 Others
GST
2018 (3) TMI 1318 – ALLAHABAD HIGH COURT – 2018 (14) G. S. T. L. 247 (All.)
ALLAHABAD HIGH COURT – HC
Dated:- 22-3-2018
WRIT TAX No. – 454 of 2018
GST
Hon'ble Pankaj Mithal And Hon'ble Saral Srivastava, JJ.
For the Petitioner : Atul Gupta
For the Respondent : C.S.C.,A.S.G.I.
ORDER
The goods of the petitioner have been seized on 16.03.2018 for want of E-Way Bill.
On the respective submissions of the parties the issue which crops up in this petition is whether Rule 138 of the Uttar Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to as the Rules) as it stood originally before the 4th amendment would stand revived with the re

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