Havells India Ltd. Vs State of U.P.
Date: April 5, 2023
Subject Matter
If an E-Waybill is downloaded before the detention, and all necessary formalities are fulfilled, then the detention is unjustified
Summary
In the case of **Havells India Ltd. vs. State of U.P.**, the Allahabad High Court quashed two orders issued against Havells India Ltd. under Section 129(3) of the U.P. GST Act. The goods of Havells were detained on December 19, 2017, on the grounds t…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT Heard the counsel for the petitioner and the learned Standing Counsel. The present petition has been filed challenging the order dated 23.12.2017 whereby the order was passed against the petitioner under section 129 (3) of the U.P. G.S.T. Act as well as the order dated 27.02.2019 whereby the appeal was dismissed. The contention of the counsel…