Manas Enterprises Vs State of U.P. And 2 Others (Allahabad High Court)
In the case of Manas Enterprises Vs State of U.P. & Others, the Allahabad High Court quashed the detention and penalty orders imposed on the petitioner, a registered dealer in un-manufactured tobacco, for non-compliance with the UP GST E-way Bill requirement. The goods in question were detained on March 17, 2018, during transit due to the absence of the UP E-way Bill, although the Central E-way Bill was present. The petitioner contended that during the transitional period from VAT to GST, there was no clarity regarding the necessity of both Central and State E-way Bills. The Court referenced previous judgments, specifically in the cases of M/s Godrej and Boyce Manufacturing Co. Ltd. and M/s Varun Beverages Limited, where similar issues had been ruled in favor of the petitioner. The Court noted that from February 1, 2018, to March 31, 2018, the UP GST E-way Bill requirement was not enforceable. Since the Central E-way Bill was present and there was no dispute over this, the detention and penalty were deemed unjustified. The impugned orders of March 18, 2018, and October 1, 2020, were consequently quashed, and the Court directed the concerned authorities to refund any amounts paid by the petitioner.
