No E-way bill required for the period February 2018 to March 2018 under the UPGST Act

The Allahabad High Court has ruled that the requirement for e-way bills under the Uttar Pradesh Goods and Services Tax (UPGST) Act was unenforceable for the period between February 1, 2018, and March 31, 2018. This decision, in the case of M/s. Sunil Traders, means penalties imposed for transporting goods without an e-way bill during this specific timeframe are invalid. The court ordered the setting aside of impugned orders and the refund of any deposited amounts.

The Hon'ble Allahabad High Court in the case of M/s. Sunil Traders v. State of UP and Others [Writ Tax No. 678 of 2023 dated November 16, 2023] allowed the writ petition and held that, the petitioner is entitled to the benefit of the judgment in M/s. Varun Beverages Limited vs. State of U.P. and 2 Others in Writ Tax No. 1670 of 2018, rendered in the requirement of the e-way bill under the Uttar Pradesh Goods and Services Tax Act, 2017 ("the UPGST Act") along with rules are unenforceable for the period of February 2018 to March 2018.

Facts

M/s. Sunil Traders ("the Petitioner") filed a writ petition for setting aside of order dated December 12, 2020, and February 12, 2018 ("the Impugned Orders") wherein penalty has been imposed alleging that goods have been transported without e-way bill under the UPGST Act. The issue arising is w.r.t.  period from February 1, 2018, to March 31, 2018. 

Issue

Whether goods can be transported without the E-way bill under the UPGST Act for the period February 2018 to March 2018?

Held

The Hon'ble Allahabad High Court in Writ Tax No. 678 of 2023 held as under:

• Relying upon the judgment of M/s. Varun Beverages Limited v. State of U.P [Writ Tax No. Writ Tax No 958 of 2019 dated February 2, 2023] and M/s.Godrej and Boyce Manufacturing Co. Ltd. v. State of U.P [Writ Tax No. 587 of 2018 dated September 18, 2018] the Court opined that the Petitioner is entitled to the benefit of aforementioned judgment wherein it was held that the requirement of the e-way bill under the UP GST Act along with rules are unenforceable for the period of February 1, 2018 to March 31, 2018. 
• Held that, Impugned orders are set aside and any amount deposited by the Petitioner with the Respondent be refunded in accordance with law within a period of one month. Hence, the writ petition is allowed.