Case Law Details
Satyendra Goods Transport Corp. Vs State of U.P. & ors. (Allahabad High Court)
It has been held that on the relevant date i.e. 4 Dec. 2017 when the vehicle in question was intercepted, the ‘Government’ referred in Rule 138 of the C.G.S.T. Rules 2017, which was the Central Government, had not developed and approved any e-way bill system nor any other arrangement had been made by the G.S.T. Council. The e-way bill system was prescribed by the Government of India only by a notification dated 7th March 2018. It being a case of inter-State transfer the provisions of C.G.S.T. Act 2017 were applicable and the State Government i.e. the Government of U.P. had no authority to issue an e-way bill in respect to such transactions, therefore, he says that the seizure as also penalty imposed is not sustainable in law.
FULL TEXT OF THE HIGH COURT ORDER / JUDGEMENT
Heard Sri Pradeep Agarwal, learned counsel for the petitioner, Sri Rahul Shukla, learned Addl. C.S.C. for the opposite party nos.1, 3 and 4, Dr. Deepti Tripathi, learned counsel for the opposite party no.2.
This is a writ petition under Article 226 of the Constitution of India seeking a writ of certiorari quashing the orders of seizure under section 129(1) as well as imposition of tax and penalty under section 129(3) of the U.P. Goods and Services Tax Act 2017 (hereinafter referred as ‘U.P.G.S.T. Act 2017’).
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