M/S Havells India Ltd. vs State Of U.P. And 2 Others
2023 Latest Caselaw 10116 ALL

HIGH COURT OF JUDICATURE AT ALLAHABAD
 
 

?Court No. - 6
 

 
Case :- WRIT TAX No. - 1399 of 2019
 

 
Petitioner :- M/S Havells India Ltd.
 
Respondent :- State Of U.P. And 2 Others
 
Counsel for Petitioner :- Aditya Pandey
 
Counsel for Respondent :- C.S.C.
 

 
Hon'ble Pankaj Bhatia,J.

Heard the counsel for the petitioner and the learned Standing Counsel.

The present petition has been filed challenging the order dated 13.05.2019 whereby the appeal preferred by the petitioner against the order dated 14.04.2018 was dismissed.

The contention of the counsel for the petitioner is that the detention order was passed on 08.04.2018 at about 2:00 pm mainly on the ground that Part-B of the E-Waybill accompanying the goods were not filled. He argues that the E-Waybill was generated prior to the detention order on 07.04.2018 at about 10:56 am and in respect of other invoices, the same was generated on 07.04.2018 at about 10:52 am whereas the Part-B of the said E-Waybill was generated on 08.04.2018 at about 12:19 pm. Thus, he argues that the E-Waybill was generated prior to the passing of the detention order.

The counsel for the petitioner places reliance on the judgment of this Court in Writ Tax No.717 of 2018 (Irc India Ltd. Vs. State of U.P. and others) decided on 01.05.2018 wherein the similar issue was decided by this court.

In view of the said judgment, the writ petiton deserves to be allowed and is accordingly allowed. The impugned order dated 13.05.2019 is quashed.

Order Date :- 5.4.2023

VNP/-