GST
TRT-2025-
High court of Allahabad
Date:-28-08-25
In:-
Issue Favourable to Tax Payer ?:-
Order date: 28 Aug 2025
Parties: M/s. Mohini Traders & M/s. Mohan Agencies v. State of U.P. & Ors.
Facts -
- Petitioners’ goods were intercepted on 10.01.2020 at 07:53 a.m. without an e-way bill.
- The e-way bill was generated later the same day at 01:19 p.m., after interception but before penalty order. Authorities imposed tax and penalty under Section 129; appeal was dismissed.
Issue -
- Whether generation of an e-way bill after interception but before penalty order validates the transport and avoids penalty?
Order -
- The single bench of the Hon’ble high court held that an e-way bill must exist at the time of commencement of transport; generating one after interception is contrary to the statutory framework and cannot be accepted as compliance.
- The admitted fact, recorded in Form MOV-06, that the e-way bill was generated only after the interception was decisive against the petitioners.
- Reliance on Axpress Logistics was misplaced because in that case the bill existed but was not produced; here the bill was generated only after interception. Following the Division Bench ruling in Aysha Builders & Suppliers v. State of U.P., the Court upheld the penalty and dismissed the writ petitions, reiterating that post-interception e-way bills cannot cure statutory lapses.
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