Century Rayon Vs Union of India
Date: April 10, 2021
Subject Matter
No penalty where E-way bill has been downloaded by the taxpayer, much before the detention and seizure of the goods and the vehicle, disclosing all the necessary informations.
Summary
In this case, Centaury Rayon successfully challenged the seizure of goods and the penalty imposed on them for the absence of an E-way bill during the transportation of goods. The Allahabad High Court ruled in favor of Centaury Rayon after scrutinizin…
Heard Shri Aloke Kumar, learned counsel for the petitioner, Shri Anant Kumar Tiwari for respondent no. 1 and Shri C.B. Tripathi, learned Standing Counsel for respondent nos. 2 to 4. The goods were being booked and transported from Murbad Road, Sahad & Kalyan, Sahad, District Thane, Maharashtra to M/s. Centaury Rayon, Varanasi Depot, CK 5/1, Thatheir Bazar, Varanasi, which is a registered deale…