Page 43 - GSTL_ 28th May 2020_Vol 36_Part 4

E-way Bill — Expiry of delivery time mentioned in the
E-way Bill whether amounting to contravention of
the provisions of CGST Act, 2017?
A Division Bench of Allahabad High Court comprising Hon’ble Mr. Jus-
tice Pankaj Mithal and Hon’ble Mr. Justice Saral Srivastava, in its Interim
Order dated 21-8-2018 in Writ Tax No. 1144 of 2018 (Masha Enterprises v. State of
U.P.), while directing release of seized goods and vehicle to petitioner on its fur-
nishing security of the amount other than cash and bank guarantee equivalent to
the proposed tax and the penalty already imposed, directed the State to further
respond within three weeks on the issue raised. In this case seizure was made
while goods were being transported from Ghaziabad to Meerut on the ground of
expiry of E-way Bill. Petitioner pleaded that transportation of the goods could
not be completed within the time mentioned in the E-way Bill due to traffic jam
on account of “Kanvar Yatra” in Western U.P. and that there was no intention to
evade GST. The High Court framed the issue as to whether expiry of the delivery
time mentioned in the E-way Bill would be construed as contravention of the
provisions of the CGST Act, 2017.
REPRESENTED BY : Mr. Ankur Agarwal and Suyash Agarwal, Counsels,
for the Petitioner.
Mr. Vaibhav Tripathi, Counsel, for the Respondent.

Anti-Profiteering — Constitutional validity of Section 171
of CGST Act, 2017 and Rule 126 of CGST Rules, 2017
— Apex Court orders transfer of writ petitions
pending in other Courts to Delhi High Court
A Division Bench of Supreme Court comprising Hon’ble Mr. Justice Dr.
Dhananjaya Y. Chandrachud and Hon’ble Mr. Justice Ajay Rastogi vide its order
dated 19-2-2020 in Transfer Petition (Civil) Nos. 290-292 of 2020 (National Anti-

GST LAW TIMES  28th May 2020  43