Sanco Industries Limited vs State Of U.P. And 2 Others
2023 Latest Caselaw 9340 ALL

HIGH COURT OF JUDICATURE AT ALLAHABAD
 
 

?Court No. - 6
 

 
Case :- WRIT TAX No. - 402 of 2022
 

 
Petitioner :- Sanco Industries Limited
 
Respondent :- State Of U.P. And 2 Others
 
Counsel for Petitioner :- Yashonidhi Shukla,Nishant Mishra
 
Counsel for Respondent :- C.S.C.
 

 
Hon'ble Pankaj Bhatia,J.

The present petition has been filed challenging the order dated 22.08.2019 whereby the appeal preferred by the petitioner was dismissed.

The contention of the Counsel for the petitioner is that the order of detention and seizure was passed mainly on the ground that the goods in transit is not carrying the e-way bill as prescribed by the State of U.P. The Counsel for the petitioner places reliance on the judgment of this Court rendered in the case of Godrej and Boyce Manufacturing Co. Ltd. vs State of U.P. and others; 2018 (19) G.S.T.L. 193 (All.) which has been followed in Writ Tax No.1670 of 2018.

There is no dispute that the goods were being transited on 14.03.2018 i.e. prior to 31.03.2018.

As the issue is squarely covered by the aforesaid judgment Godrej and Boyce Manufacturing (Supra), the writ petition deserves to be allowed.

Accordingly, the impugned order dated 22.08.2019 is quashed and the writ petition is allowed.

Order Date :- 29.3.2023

akverma