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2018 (5) TMI 460 - HC - GSTVires of Notification dated 21.07.2017 and the circulars dated 09.08.2017 and 10.08.2017 - various documents and the forms of the documents liable to be carried along with the goods in transit for a temporary phase till the E-Way bill system is developed - Held that: - The formats of Form 38 and Form 21 have been adopted and prescribed as a format for E-Way Bill 01 and E-Way Bill 02. This has been done and permitted as an interim measure so that the trading activity and the transit of goods may not be affected till E-Way bill system is developed and approved by the council which is likely to take some time. The prescription of the forms under the impugned notification is only for temporary purpose and the notification itself is for an interim period till E-Way bill system is developed and approved by the council. The notification as stated earlier is not in violation of any statutory provision or Rule 138 of the Rules. The challenge to the notification and the circulars therefore has no merit - petition dismissed.
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