M/S Creamy Food Pvt. Ltd vs State Of U.P. And 3 Others
2023 Latest Caselaw 3428 ALL

HIGH COURT OF JUDICATURE AT ALLAHABAD
 
 

?Court No. - 10
 

 
Case :- WRIT TAX No. - 87 of 2019
 

 
Petitioner :- M/S Creamy Food Pvt. Ltd
 
Respondent :- State Of U.P. And 3 Others
 
Counsel for Petitioner :- Praveen Kumar
 
Counsel for Respondent :- C.S.C.
 

 
Hon'ble Rohit Ranjan Agarwal,J.

Rejoinder affidavit, filed today, is taken on record.

Heard Sri Praveen Kumar, learned counsel for the petitioner and Sri A.C. Tripathi, learned Standing Counsel for the State.

It is contended by learned counsel for the petitioner that the goods which was in transit was intercepted by the mobile squade on 17.02.2018. It is next contended that there was no requirement of the E-way Bill in view of the Central Government notification which had exempted till 31th March, 2018.

Reliance has been placed upon the decision of M/s Godrej and Boyce Manufacturing Co. Ltd. Vs. State of U.P. and others, 2018 NTN (68)-53 and the judgment passed in Writ-C No.33211 of 2018 (M/s H.B.L. Power Systems Ltd. Vs. State of U.P. and others), decided on 27.07.2022.

Learned Standing Counsel while opposing the writ petition could not dispute the legal proposition.

Having heard learned counsel for the parties and perusing the material on record, I find that the G.S.T. Council noticing the hardship faced by the assessee had postponed the enforcement of the requirement of E-way Bill till 31st March, 2018 pursuant to the recommendation of the GST Council.

As there was no requirement for the E-way Bill in view of the recommendation of the G.S.T. Council, the order passed by the respondent is unsustainable in the eyes of law and the same is hereby set aside.

Writ petition stands allowed.

Order Date :- 2.2.2023

SK Goswami