No E-way bill required for period February 2018 to March 2018 under UPGST Act

Sunil Traders Vs State of U.P. And 2 Others (Allahabad High Court)

The Hon’ble Allahabad High Court in the case of M/s. Sunil Traders v. State of UP and Others [Writ Tax No. 678 of 2023 dated November 16, 2023] allowed the writ petition and held that, the petitioner is entitled to the benefit of the judgment in M/s. Varun Beverages Limited vs. State of U.P. and 2 Others in Writ Tax No. 1670 of 2018, rendered in the requirement of the e-way bill under the Uttar Pradesh Goods and Services Tax Act, 2017 (“the UPGST Act”) along with rules are unenforceable for the period of February 2018 to March 2018.

Facts:

M/s. Sunil Traders (“the Petitioner”) filed a writ petition for setting aside of order dated December 12, 2020, and February 12, 2018 (“the Impugned Orders”) wherein penalty has been imposed alleging that goods have been transported without e-way bill under the UPGST Act. The issue arising is w.r.t. period from February 1, 2018, to March 31, 2018.

Issue:

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