M/S Om Castings vs State Of U.P. And 2 Others
2023 Latest Caselaw 3429 ALL

HIGH COURT OF JUDICATURE AT ALLAHABAD
 
 

?Court No. - 10
 

 
Case :- WRIT TAX No. - 252 of 2019
 

 
Petitioner :- M/S Om Castings
 
Respondent :- State Of U.P. And 2 Others
 
Counsel for Petitioner :- Shubham Agrawal
 
Counsel for Respondent :- C.S.C.
 

 
Hon'ble Rohit Ranjan Agarwal,J.

Heard Sri Shubham Agrawal, learned counsel for the petitioner and Sri Rishi Kumar, 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 27.03.2018. 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 G.S.T. 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