Lalitpur Power Generation Company Ltd. Vs State of U.P. And 2 Others (Allahabad High Court)
The Hon’ble Allahabad High Court in M/s. Lalitpur Power Generation Company Ltd. v. State of U.P. and Ors [Writ Tax No. 595 of 2023, dated April 15, 2025] dismissed the writ petition and upheld the penalty imposed under Section 129 of the Uttar Pradesh Goods and Services Tax Act, 2017 (“the UPGST Act”) on the ground that, unlike earlier cases where relief was granted for transactions prior to April 2018, the implementation of the 14th Amendment to the Uttar Pradesh Goods and Services Tax Rules (“the UPGST Rules”), w.e.f. April 01, 2018, made carrying a valid e-way bill during goods transit mandatory.
Facts:
M/s. Lalitpur Power Generation Company Ltd. (“the Petitioner”) is engaged in the generation of electricity and operates a thermal power plant in Lalitpur district. During transportation of goods from its Jhansi godown to Power Plant, the vehicle was intercepted. Upon inspection, it was found that one e-way bill had expired and another declared a different vehicle number contrary to declared in Part B of the e-way bill.
The vehicle was detained and a Show Cause Notice was issued under Section 129(3) of the UPGST Act. As the reply was not found satisfactory, a Penalty Order (“the Impugned Order”) was passed by the Assistant Commissioner (“the Respondent”) under Section 129(1) of the UPGST Act. The penalty was paid by the Petitioner, and the vehicle, along with the goods, was released. Subsequently, an appeal was filed by the Petitioner, but it was dismissed.
