M/S Pioneer Pesticides P. Ltd. v. Additional Commissioner, Grade-2 And 2 Others
Case note by CA Nikhil Gupta
Case overview
This Allahabad High Court decision concerns GST statutory provision - Section 20; GST statutory provision - Section 129. The retained release ledger records the outcome as Disposed and classifies the matter under Detention, Seizure & E-Way Bill.
Facts and procedural background
Case :- WRIT TAX No. - 907 of 2022 Petitioner :- M/S Pioneer Pesticides P. Ltd. Respondent :- Additional Commissioner, Grade-2 And 2 Others Counsel for Petitioner :- Suyash Agarwal Counsel for Respondent :- C.S.C.
Heard Sri Suyash Agarwal, learned counsel for the petitioner
and learned Standing Counsel for the State.
This writ petition has been filed assailing the order dated
Issues before the Court
and learned Standing Counsel for the State.
This writ petition has been filed assailing the order dated
20.03.2021 passed by the Additional Commissioner, Grade-II
Court's analysis and findings
coordinate Bench of this Court passed in Writ-C No. 33211 of
2018 (M/S H.B.L. Power Systems Ltd. Through Authorized
Signatory Vs. State of U.P. Through Principal Secretary,
Department of Tax and Registration and Others) on
Decision and relief
and the order dated 01.07.2020 passed by the Assistant
Commissioner, State Tax, Mobile Squad, Unit-1, Mathura, are
Writ petition succeeds and is hereby allowed.
2023-01-04T11:38:57+0530 High Court of Judicature at Allahabad
Ratio and practical significance
The binding effect flows from the court's operative reasoning reproduced below, read in the context of the pleaded facts and statutory provisions. Users should not generalise the result beyond materially comparable facts.
- Map the operative reasoning to the exact GST provision and procedural stage.
- Confirm whether a later review, appeal, SLP or subsequent judgment affects reliance.
- Preserve the official case number, decision date and neutral citation in professional work.
Full judgment text
Case :- WRIT TAX No. - 907 of 2022 Petitioner :- M/S Pioneer Pesticides P. Ltd. Respondent :- Additional Commissioner, Grade-2 And 2 Others Counsel for Petitioner :- Suyash Agarwal Counsel for Respondent :- C.S.C.
Heard Sri Suyash Agarwal, learned counsel for the petitioner
and learned Standing Counsel for the State.
This writ petition has been filed assailing the order dated
20.03.2021 passed by the Additional Commissioner, Grade-II
(Appeal), Commercial Tax, Muzaffarnagar in Appeal No. 0052
of 2020 and the order dated 01.07.2020 passed by the Assistant
Commissioner, State Tax, Mobile Squad, Unit-1, Mathura.
Petitioner before this Court is a registered dealer under the
Central Goods and Services Tax Act, 2017 (hereinafter referred
as the 'Act of 2017'). The case of the petitioner is that before the
goods were being transported e-way bill was generated 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.
Thereafter, a notice was issued under Section 129 (3) of the Act
of 2017 for determining the tax and penalty. The said notice
was replied by the assessee. A penalty order was passed under
Section 129 (3) of the Act of 2017 on 01.07.2020. Against the
said order, an appeal was preferred which has been rejected by
Learned counsel for the petitioner has relied upon a decision of
coordinate Bench of this Court passed in Writ-C No. 33211 of
2018 (M/S H.B.L. Power Systems Ltd. Through Authorized
Signatory Vs. State of U.P. Through Principal Secretary,
Department of Tax and Registration and Others) on
27.07.2022. He contends that the case in hand is squarely
covered by the said decision.
Learned Standing Counsel appearing for the State could not
Having heard learned counsel for the parties and perusing the
material on record, I find that the requirement of e-way bill till
31.03.2018 was postponed by GST Council noticing the
hardship faced by the assessees. The coordinate Bench of this
Court in M/s H.B.L.Power Systems Ltd. (supra) relying upon
the recommendation of GST Council had held that there was no
requirement for e-way bill till 31.03.2018.
In the present case, 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. Moreover, the judgment rendered by co-ordinate
Bench is applicable and the petitioner is entitled to the benefit
as given by the co-ordinate Bench in M/s H.B.L.Power
In view of the said fact the impugned order dated 20.03.2021
passed by the Additional Commissioner, Grade-II (Appeal),
Commercial Tax, Muzaffarnagar in Appeal No. 0052 of 2020
and the order dated 01.07.2020 passed by the Assistant
Commissioner, State Tax, Mobile Squad, Unit-1, Mathura, are
Writ petition succeeds and is hereby allowed.
2023-01-04T11:38:57+0530 High Court of Judicature at Allahabad
Finin2min Q&A
What court decided this case?
Allahabad High Court
What was the case number?
WRIT TAX No. 907 of 2022
When was the decision delivered?
2023-01-03
Which GST provisions are identified in the case?
GST statutory provision - Section 20; GST statutory provision - Section 129
What was the recorded outcome?
Disposed
Is the complete judgment text available here?
Yes. This page includes a faithful local rendition of the full text recovered from the issuing court source.
Should this page substitute professional advice?
No. Verify the official citation and later history before professional reliance.
Who authored the Finin2min case note?
CA Nikhil Gupta.