PANKAJ MITHAL,J. - (1.) Heard Sri Shubham Agrawal, learned counsel for the petitioner and Sri C.B. Tripathi special counsel has appeared for the State of U.P. and Sri Anant Kumar Tiwari learned counsel for Union of India.
(2.) The new loader/tipper with temporary registration no.- JH05AL3889 coming from Jamshedpur (Tata Motors Limited) was detained and seized under Section 129(1) of U.P. GST on 02.01.2018 thereafter an order of penalty has been passed on 07.01.2018 under Section 129(3) of the U.P. GST Act. These two order have been impugned by means of this writ petition. The submission of learned counsel for the petitioner is that the seizure has been done on account of non furnishing of the E-Way Bill immediately at the time of detention.
(3.) The further submission is that the requirement of E-Way Bill has been made applicable under the Central GST with effect from 1st February, 2018 and was not in place on the date of seizure though the State of U.P. alone has made a provision for the E-Way Bill earlier but that was not applicable to the State of Jharkhand from where the said loader/tipper had started journey.;