E-Waybill Downloaded Before Detention Validates Transaction: HC Quashes Seizure & Penalty Order

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. Sta

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