Case Details:
| Particular | Details |
| Case No. | Writ Tax No. 1232 of 2022 |
| Case Name | Techno Fabs Vs Additional Commissioner |
| Court | Allahabad High Court |
| Date of Judgement | 26-09-2022 |
| Citation | GIG-CLS-0068 |
Â
Issue- In the above case, the goods of the petitioner was seized on 11.02.2018 for a reason that the goods are moved without any eway bill and petitioner claimed that mandatory requirement of eway bill was not applicable for the period of 01.02.2018 to 31.03.2018 on the goods of petitioner.
Held- It was held by this Hon’ble Court in its own decision 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 that eway bill was not a mandatory requirement during 01.02.2018 to 31.03.2018 and since such goods are seized dated 11.02.2018, thus the e-way bill was not mandatory during such period and thus, order of seizure was quashed.
