This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
E-Waybill Downloaded Before Detention Validates Transaction: HC Quashes Seizure & Penalty Order
Case Law Details
- Case Name
- Havells India Ltd. Vs State of U.P. And 2 Others (Allahabad High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Allahabad High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Havells India Ltd. Vs State of U.P. And 2 Others (Allahabad High Court)
In the case of Havells India Ltd. vs. State of U.P. and 2 Others, the Allahabad High Court quashed the orders dated 23.12.2017 and 27.02.2019 issued under Section 129(3) of the U.P. GST Act against Havells India Ltd. The goods were detained on 19.12.2017 on the grounds that they were not accompanied by an E-Waybill. However, the petitioner argued that the E-Waybill was downloaded a day before the detention on 18.12.2017, as documented. The court referred to a similar case, Mahalaxmi Traders vs. State of U.P., where it was ...
