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

Last updated: 08 December 2023

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Quick Summary

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.

Court :
Allahabad High Court

Brief :
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.

Citation :
Writ Tax No. 678 of 2023 dated November 16, 2023

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1 Year PLAN

1999

(Excl. of GST ₹359)

2 Years PLAN

3499

(Excl. of GST ₹629)

BEST VALUE

3 Years PLAN

4999

(Excl. of GST ₹899)

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Judgement posted by

Bimal Jain

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FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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