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 held that if an E-Waybill was downloaded before the detention and seizure, and all formalities were fulfilled, the detention and seizure were unjustified. Applying the same reasoning, the court allowed the writ petition, setting aside the impugned orders against Havells India Ltd. Also Read: GST Authorities Empowered to Detain Goods & Survey Business Premises for Document Verification
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT
Heard the counsel for the petitioner and the learned Standing Counsel.
The present petition has been filed challenging the order dated 23.12.2017 whereby the order was passed against the petitioner under section 129 (3) of the U.P. G.S.T. Act as well as the order dated 27.02.2019 whereby the appeal was dismissed.
