Carrying a valid E-Way Bill is mandatory for the movement of goods from one place to another
Last updated: 29 May 2025
Court :
Allahabad High Court
Brief :
The Hon'ble Allahabad High Court in M/s. Lalitpur Power Generation Company Ltd. v. State of U.P. and Ors [Writ Tax No. 595 of 2023, dated April 15, 2025] dismissed the writ petition and upheld the penalty imposed under Section 129 of the Uttar Pradesh Goods and Services Tax Act, 2017 ("the UPGST Act") on the ground that, unlike earlier cases where relief was granted for transactions prior to April 2018, the implementation of the 14th Amendment to the Uttar Pradesh Goods and Services Tax Rules ("the UPGST Rules"),w.e.f. April 01, 2018, made carrying a valid e-way bill during goods transit mandatory.
Citation :
[Writ Tax No. 595 of 2023, dated April 15, 2025
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Bimal Jain
Published in GST
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