M/S Modern Traders vs. State Of U.P. And 2 Others
Held
The Court held that the seizure was illegal as there was no mandatory provision for an e-way bill for inter-state transactions on the date of transit. The goods and vehicle were ordered to be released.
Facts
The petitioner's goods in inter-state transit were detained and seized for not having an e-way bill. The petitioner argued that an e-way bill was not mandatory for inter-state movement on the date of transit, and that it was produced shortly after detention.
Key Issues
Whether the absence of an e-way bill for inter-state goods movement on the specified date rendered the seizure illegal.
Sections Cited
Section 129, Section 20, Rule 138
AI-generated summary — verify with the full judgment below
Court No. - 32 Case :- WRIT TAX No. - 576 of 2018 Petitioner :- M/S Modern Traders Respondent :- State Of U.P. And 2 Others Counsel for Petitioner :- Nishant Mishra,Vipin Kumar Kushwaha Counsel for Respondent :- C.S.C.
Hon'ble Krishna Murari,J.
Hon'ble Ashok Kumar,J.
Heard Sri Nishant Mishra assisted by Sri Vipin Kumar Kushwaha, learned counsel for the petitioner and Sri C.B. Tripathi, learned Standing Counsel representing the State- respondents.
The petitioner being a proprietorship firm is engaged in trading of iron and steel as well as their products and is registered under the provisions of the UPGST Act, 2017 (hereinafter referred to as 'the Act'). The Assessing Authority has allotted GSTIN no. to the petitioner. The petitioner has sold 10.110 MT of Iron Scrap vide Invoice dated 24.03.2018 for the value of Rs. 1,67,017/- to M/s R.K. Enterprises of Delhi in which the petitioner has charged IGST (Integrated Goods and Services Tax) @ 18%. The petitioner's unit is situated at Sikandrabad Road, District Bulandshahr from where goods were transported to be delivered to the consignee situated at Delhi. Admittedly, there was no e-way bill during the movement of goods from Bulandshahr t
The judgment continues below.
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