Writ petitioner challenged an order dismissing an appeal where goods were detained for lack of e-way bill before the compliance deadline. The bench relied on Godrej judgment and allowed the petition.
Impugned order dated 22.08.2019 is quashed and writ petition is allowed.
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Court No. - 6
Case :- WRIT TAX No. - 402 of 2022
Petitioner :- Sanco Industries Limited Respondent :- State Of U.P. And 2 Others Counsel for Petitioner :- Yashonidhi Shukla,Nishant Mishra Counsel for Respondent :- C.S.C.
Hon'ble Pankaj Bhatia,J.
The present petition has been filed challenging the order dated 22.08.2019 whereby the appeal preferred by the petitioner was dismissed.
The contention of the Counsel for the petitioner is that the order of detention and seizure was passed mainly on the ground that the goods in transit is not carrying the e-way bill as prescribed by the State of U.P. The Counsel for the petitioner places reliance on the judgment of this Court rendered in the case of Godrej and Boyce Manufacturing Co. Ltd. vs State of U.P. and others; 2018 (19) G.S.T.L. 193 (All.) which has been followed in Writ Tax No.1670 of 2018.
There is no dispute that the goods were being transited on 14.03.2018 i.e. prior to 31.03.2018.
As the issue is squarely covered by the aforesaid judgment Godrej and Boyce Manufacturing (Supra), the writ petition deserves to be allowed.
Accordingly, the impugned order dated 22.08.2019 is quashed and the writ petition is allowed .
Order Date :- 29.3.2023 akverma
Digitally signed by :- ASHOK KUMAR VERMA High Court of Judicature at Allahabad
1 issue framed by the court
Whether the impugned order dated 22.08.2019 dismissing the appeal deserves to be quashed based on the Godrej judgment.
Colour shows how this judgement treated each authority
Godrej and Boyce Manufacturing Co. Ltd. vs State of U.P. and othersRelied on¶6
Godrej and Boyce Manufacturing Co. Ltd. vs State of U.P. and others; 2018 (19) G.S.T.L. 193 (All.)
Sanco Industries Limited
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
