2018 (11) TMI 1130 – ALLAHABAD HIGH COURT – TMI – Detention of goods alongwith vehicle – detention on the ground that the goods were not accompanied with the E-way bill – Held that:- This aspect of the matter has been considered by the Division Bench of this Court in M/S Godrej and Boyce Manufacturing Co. Ltd. vs. State of U.P. and two others [2018 (9) TMI 1261 – ALLAHABAD HIGH COURT] where it has been held that the goods were not covered with the requirement of E-way bill during 1.2.2018 to 31.3.2018.
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The goods in the present case were seized on 26.3.2018 that is only for the reason they were not accompanied with the E-way bill – Since the requirement of the E-way bill was not applicable for the petitioner during the above period,
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has been considered by the Division Bench of this Court in Writ Tax No. 587 of 2018 (M/S Godrej and Boyce Manufacturing Co. Ltd. vs. State of U.P. and two others) decided on 18.9.2018 and in para 56 it has been held that the goods were not covered with the requirement of E-way bill during 1.2.2018 to 31.3.2018. The goods in the present case were seized on 26.3.2018 that is only for the reason they were not accompanied with the E-way bill. Since the requirement of the E-way bill was not applicable for the petitioner during the above period, the seizure itself is bad in law. Accordingly, the impugned seizure order dated 26.3.2018 passed under Section 129(1) of U.P. GST (Annexure 5 to the writ petition) is hereby quashed and all consequential
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