Birds RO System Private Limited Vs State of U.P. & 3 Others (Allahabad High Court)
The Allahabad High Court considered a writ petition filed challenging the order dated 29 March 2023 issued by the Additional Commissioner, Grade-II (Appeals), State Tax, Sonbhadra. The petitioner, a registered company engaged in wholesale and retail trading of water purifiers and related systems, contended that it had issued several tax invoices to a purchasing dealer, including one dated 15 December 2021. Since the value of goods in three invoices exceeded ₹50,000, the petitioner claimed it instructed the transporter not to dispatch the goods until the required e-way bills were generated. According to the petitioner, the e-way bill could not be generated initially due to a technical glitch. However, the transporter proceeded to load and send the goods without informing the petitioner. When the goods were intercepted by the Mobile Squad headed by the Assistant Commissioner, only the tax invoices were available, and no e-way bill was produced. Based on this, the authorities seized the goods.
The petitioner argued that there was no intention to evade tax and that it had always complied with GST requirements, including filing returns and paying taxes. The petitioner maintained that the seizure was unjustified because the delay in generating the e-way bill was due to technical issues, and it had already instructed the transporter not to move the goods without proper documentation. The appellate authority, however, dismissed the petitioner’s appeal, prompting the present challenge.
