existing E-way bill
Case Title | M/s Riadi Steels LLP Vs State of UP and Three Ors |
Court | Allahbad High Court |
Honorable Judges | Justice Saumitra Dayal Singh |
Citation | 2022 (7) GSTPanacea 212 HC Allahabad W.P.A. 974 of 2022 |
Judgement Date | 22-July -2022 |
Council for Petitioner | Aloke Kumar |
Council for UOI | |
Council for State | CSC |
The Allahbad High Court bench of Justice Saumitra Dayal Singh has held that GSTN authority is required to consider the feasibility of providing an additional field in the online form to be filled by dealers/transporters to obtain E-way bill.
Facts of the Case
The vehicle of petitioner is undisputedly detained by the officer, and in absence of any disputes, the rule of Section 138(10) states that goods may never be seized if the E-way Bill is renewed or freshly applied within the validity of existing E-way bill. The petitioner submitted that vehicle was ODC(over dimensional cargo). The description of ODC could not be fed while obtained E-way bill as the GSTN portal does not allow such descriptions to be fed. So the writ is filed against Mr. Gaurav mahajan Council member of GSTN.
existing E-way bill
Court Held
Considering the facts as recorded, the learned counsel of GSTN is granted four weeks time to file counter affidavit in this regard, and petitioner shall have on week thereafter time to file rejoinder. The matter shall be re put on on 2nd Sep 2022 till then goods detained may directed to be relased subject to 25% deposit of disputed demand GSTN authority is required to consider the feasibility of portal and provide addition fields to submit the user info.
existing E-way bill
Analysis of the Judgement
We all know the circulars/notifications are continuosly issued by the authorities, but it shall also makes important responsibility of tax IT network agencies or counsel to infuse the web system as per those notifications.
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