No Penalty for Goods Transport Without E-Way Bill if not required legally

Varun Beverages Limited Vs State of U.P. And 2 others (Allahabad High Court) No penalty for transporting goods without e-way bill if e-way bill requirement was legally unenforceable during the relevant period The Allahabad High Court addressed a challenge by Varun Beverages Limited against orders imposing a penalty for transporting goods without an e-way bill under the U.P. GST Act, 2017. The penalty was initially imposed by the Assistant Commissioner (Mobile Squad-2), Chandauli, on February 21, 2018, and later upheld by the Additional Commissioner (Appeal) on November 3, 2018. The petitioner...