HC : Quashes seizure, penalty imposed on goods transported without E-way Bill under redundant provisions

HC quashes seizure orders and notices alleging that goods were not accompanied by E-Way Bill-01 prescribed under U.P. GST Act 2017 (UP GST Act) r/w IGST Act, 2017 and Rules framed thereunder when intercepted within State of U.P. during intra-state/ inter-state transportation; Assessee contended that there was no requirement of carrying E-Way Bill- 01 as the mechanism for same was not implemented by Central Government at that point in time, hence, there cannot be a ground for ...