Goods Transported Without GST E-way Bill: Allahabad HC quashes Penalty Order under Unenforceability [Read Order]
Since the e-way bill requirement was not enforceable during the relevant period, the court quashed the penalty order issued by the authority
![Goods Transported Without GST E-way Bill: Allahabad HC quashes Penalty Order under Unenforceability [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Allahabad-high-court-GST-E-way-bill-Allahabad-hc-penalty-order-Goods-transport-TAXSCAN.jpg "Goods Transported Without GST E-way Bill: Allahabad HC quashes Penalty Order under Unenforceability [Read Order]")
The Allahabad High Court has quashed a penalty order imposed on a firm for transporting goods without an e-way bill in February-March 2018. M/s Hira Lal Arun Kumar, a firm based in Saharanpur, Uttar Pradesh, was penalised by the Assistant Commissioner Incharge (Mobile Squad Unit-II), Saharanpur, for transporting goods without an e-way bill under the U.P. Goods and Services Tax ( UPGST )...
The Allahabad High Court has quashed a penalty order imposed on a firm for transporting goods without an e-way bill in February-March 2018.
M/s Hira Lal Arun Kumar, a firm based in Saharanpur, Uttar Pradesh, was penalised by the Assistant Commissioner Incharge (Mobile Squad Unit-II), Saharanpur, for transporting goods without an e-way bill under the U.P. Goods and Services Tax ( UPGST ) Act, 2017 read with the rules framed thereunder.
The petitioner, represented by Vishwjit, challenged the penalty order. They argued that the e-way bill requirement under the UPGST Act was not enforceable during the disputed period (01.02.2018 to 31.03.2018). This argument relied on a previous Division Bench decision of the Allahabad High Court in the case of M/s Godrej and Boyce Manufacturing Co. Ltd. vs State of U.P. and others.
The court agreed with the petitioner's arguments and relied on the precedent set by the Division Bench in the M/s Godrej and Boyce Manufacturing Co. Ltd. case. Since the e-way bill requirement was not enforceable during the relevant period, the court quashed both the penalty order dated 20.03.2018, and the subsequent order dated 26.04.2019, passed by the Additional Commissioner Grade-II (Appeal)-I, Commercial Tax, Saharanpur.
It was observed by the bench of Justice Shekhar B. Saraf that “in these peculiar facts and circumstances of the case, in our view, neither it can be said that petitioners have deliberately committed any fault or disobeyed law intentionally or fraudulently, particularly when the authorities themselves were not very clear. It also cannot be said that there was any intention of evasion by these petitioners.”
The Allahabad High Court allowed the writ petition. As a result, the petitioner is entitled to a refund of any amount deposited towards the penalty within a period of one month from the order date.
To Read the full text of the Order CLICK HERE
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