Order Date – 03 January 2023

Parties: M/S Pioneer Pesticides P. Ltd. Vs Additional Commissioner, Grade-2 And 2 Others

Facts –

• The Petitioner, M/S Pioneer Pesticides P. Ltd generated e-way bill before the goods were being transported on 13.03.2018 which was valid upto 15.03.2018.
• The goods were transported from Mohali to Ghaziabad and same were intercepted at Shamli on 13.03.2018 and seizure order was passed on the same day i.e. 13.03.2018 under Section 129 (1) of U.P. GST Act read with Section 20 of IGST Act. A penalty order was passed under Section 129 (3) of the Act of 2017 on 01.07.2020

Issue –

• Whether the requirement of e-way bill till 31.03.2018 was postponed by GST Council ?

Order –

• The Hon’ble High Court held that as the goods were intercepted by the mobile squad on 13.03.2018, the recommendation of the GST Council is applicable and there is no requirement for e-way bill till 31.03.2018. The petitioner is entitled to the benefit as given by the co-ordinate Bench in M/s H.B.L.Power Systems Ltd.
• Hence the petition is allowed.