No e-way bills requirement during 01.02.2018 to 31.03.2018: HC Quashes Penalty

Hira Lal Arun Kumar Vs State of U.P. (Allahabad High Court)

In a significant ruling, the Allahabad High Court addressed penalties imposed under the U.P. GST Act for transporting goods without an e-way bill.  The case revolved around the imposition of penalties by the Assistant Commissioner under the U.P. GST Act, 2017. The petitioner, citing the period between February 2018 and March 2018, argued that the requirement for e-way bills was unenforceable, referencing a precedent from the court in M/s Godrej and Boyce Manufacturing Co. Ltd vs State of U.P.

The High Court concur

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