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TECHNO FABS vs. ADDITIONAL COMMISSIONER OTHERS
(Allahabad High Court)

Hon'ble Judges:

ROHIT RANJAN AGARWAL
Pet. Counsel
Bipin Kumar Pandey
Aditya Pandey
Res. Counsel
---

Petitioner / Applicant

TECHNO FABS

Respondent ADDITIONAL COMMISSIONER OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Sep 26, 2022
Order No.

Writ Tax No. - 1232 of 2022

Citation

2022(9) TAXREPLY 6394
Original Order
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ORDER

Heard learned counsel for the petitioner and learned counsel appearing for the respondents. The goods of the petitioner in movement from Kolkata to Budaun were seized on 11.02.2018 on the ground that they were not accompanied with the E-way bill. The submission of learned counsel for the petitioner is that during the period from 1.2.2018 to 31.3.2018 the requirement of E-way bill was not applicable to the transaction of the petitioner. This aspect of the matter has been considered by the Division Bench of this Court in Writ Tax No. 587 of 2018 (M/S Godrej and Boyce Manufacturing Co. Ltd. vs. State of U.P. and two others) decided on 18.9.2018 and in para 56 it has been held that the goods were not covered with the requirement of E-way bill during 1.2.2018 to 31.3.2018. The goods in the present case were seized on 11.02.2018 that is only for the reason they were not accompanied with the E-way bill. Since the requirement of the E-way bill was not applicable for the petitioner d....

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