This single-judge bench allowed the writ petition filed by M/S Havells India Ltd. challenging an order dismissing their appeal against a detention order. Relying on a previous judgment, the court quashed the impugned order dated 13.05.2019.
The writ petition was allowed and the impugned order dated 13.05.2019 is quashed.
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Court No. - 6
Case :- WRIT TAX No. - 1399 of 2019
Petitioner :- M/S Havells India Ltd. Respondent :- State Of U.P. And 2 Others Counsel for Petitioner :- Aditya Pandey Counsel for Respondent :- C.S.C.
Hon'ble Pankaj Bhatia,J .
Heard the counsel for the petitioner and the learned Standing Counsel.
The present petition has been filed challenging the order dated 13.05.2019 whereby the appeal preferred by the petitioner against the order dated 14.04.2018 was dismissed.
The contention of the counsel for the petitioner is that the detention order was passed on 08.04.2018 at about 2:00 pm mainly on the ground that Part-B of the E-Waybill accompanying the goods were not filled. He argues that the E- Waybill was generated prior to the detention order on 07.04.2018 at about 10:56 am and in respect of other invoices, the same was generated on 07.04.2018 at about 10:52 am whereas the Part-B of the said E-Waybill was generated on 08.04.2018 at about 12:19 pm. Thus, he argues that the E- Waybill was generated prior to the passing of the detention order.
The counsel for the petitioner places reliance on the judgment of this Court in Writ Tax No.717 of 2018 (Irc India Ltd. Vs. State of U.P. and others) decided on 01.05.2018 wherein the similar issue was decided by this court.
In view of the said judgment, the writ petiton deserves to be allowed and is accordingly allowed . The impugned order dated 13.05.2019 is quashed.
Order Date :- 5.4.2023 VNP/-
Digitally signed by :- VISHVANATH PRASAD SHUKLA High Court of Judicature at Allahabad
2 issues framed by the court
Whether the writ petition challenging the dismissal of the appeal against the detention order deserves to be allowed on the ground that the E-Waybill was generated prior to the detention order?
Whether the impugned order dated 13.05.2019 requires to be quashed?
Colour shows how this judgement treated each authority
Irc India Ltd. Vs. State of U.P. and othersReferred¶8
Writ Tax No.717 of 2018 (Irc India Ltd. Vs. State of U.P. and others)
1 provisions across 1 enactments
M/S Havells India Ltd.
State Of U.P.
2 Others
Pankaj Bhatia
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
