Case Law Details
Case Name : Cross Wheels Auto Private Limited Vs State of U.P. And 2 Others (Allahabad High Court)
Related Assessment Year :
Courts :
All High Courts Allahabad High Court
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Cross Wheels Auto Private Limited Vs State of U.P. And 2 Others (Allahabad High Court)
The writ petition challenged two impugned orders passed on 4 July 2023 and 11 August 2023 by authorities under the GST Act in Uttar Pradesh, which pertained to the detention of two-wheeler vehicles transported by the petitioner. The petitioner, engaged in the business of purchase and sale of two-wheelers, held a GSTIN and had placed orders for motorcycles. Tax invoices dated 3 June 2023 were issued for 7 and 41 motorcycles, respectively, and a consignment note along with an e-way bill were genera
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Author Bio
This is a significant win for the automobile industry. Transporting motorcycles involves extensive logistics and compliance, and minor delays or technical lapses are often unavoidable. The Allahabad High Court has rightly clarified that when essential documents and taxes are in order, a mere technical issue like an expired E-Way Bill should not justify seizure of goods. It’s encouraging to see the judiciary protecting genuine businesses from harsh action over clerical lapses.
This is a huge win for the automobile industry! Managing the transport of motorcycles involves so much logistics and paperwork—it’s a complex operation where things like traffic or delays can easily happen.
The Allahabad High Court has sent a clear message: If your documents and taxes are in order, a simple technicality like an expired E-Way bill shouldn’t be used to seize your goods. It’s great to see the law supporting genuine businesses over minor clerical errors.
Would you like me to summarize the 3 specific documents the court looked for so you can share them with your clients?