Present writ petition has been filed assailing the order dated 1.5.2019 passed by the Additional Commissioner Grade-2 (Appeal), State Tax, Aligarh under Section 107 of the UP GST Act.

Counsel for the parties, at the very outset, state that the matter is covered by the Judgment and order passed by the Division Bench in Writ Tax No. 356 of 2018, M/s Loverly Traders Vs. State of UP and three others, passed on 1.10.2021, which is quoted hereinbelow:-

“Heard Sri Vishwjit, learned counsel for the petitioner, Sri Apurva Hajela, learned counsel for the Revenue and Sri Anant Tiwari, learned counsel for the Union of India.

Challenge has been raised to the order dated 28.2.2018 passed under Section 129(3) of UPGST Rules, 2017.

Solitary submission advanced by the learned counsel for the petitioner is that the goods have been seized solely on account of absence of E-way bill prescribed under the UPGST Rules, 2017.

Relying on earlier decision of this Court in Writ Tax No. 587 of 2018 (M/S Godrej and Boyce Manufacturing Co. Ltd. vs. State of U.P. and two others) dated 18.9.2018 as has been consistently followed and applied by various Co-ordinate Benches of this Court, it has been further submitted that absence of the said E-way bill could not be a reason to seize the goods on 23.2.2018. For the period 1.2.2018 to 31.3.2018, the condition of E-way bill has been held to be not applicable.

Following the aforesaid decision, the present petition is also allowed. The order dated 28.2.2018 passed under Section 129(3) of UPGST Rules, 2017 is quashed and all consequential proceedings stands dropped.”

Be that as it may, the said fact is not disputed by Standing Counsel Sri Manu Gidhdyal.

The writ petition is, accordingly, allowed in terms of the aforesaid order.

Impugned order is quashed.

Amount, if any, deposited shall be refunded in accordance with law.