Goods Transported Without GST E-way Bill: Allahabad HC quashes Penalty Order under Unenforceability\r\n\r\n

The Allahabad High Court has nullified a penalty imposed on M/s Hira Lal Arun Kumar, a Saharanpur-based firm, for transporting goods without an e-way bill in February-March 2018. The firm was penalized under the U.P. Goods and Services Tax (UPGST) Act, 2017. However, the court, relying on a previous decision in the M/s Godrej and Boyce Manufacturing Co. Ltd. case, ruled that the e-way bill requirement was not enforceable during the period in question (01.02.2018 to 31.03.2018). \r

Consequently, the penalty orders dated 20.03.2018 and 26.04.2019 were quashed. Justice Shekhar B. Saraf noted that the petitioners did not intentionally violate the law, especially when the authorities themselves were uncertain. The court allowed the writ petition, entitling the petitioner to a refund of any deposited penalty amount within one month.