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2018 (3) TMI 1318 - HC - GSTRevival of Rule 138 of the Uttar Pradesh Goods and Services Tax Rules, 2017 - whether Rule 138 of the UPGST Rules, 2017 as it stood originally before the 4th amendment would stand revived with the rescinding of the notifications dated 30/31.01.2018 enforcing the amended Rule 138 of the Rules w.e.f. 01.02.2018 with regard to the E-Way Bill? - Held that: - respondents may file counter affidavit within a month - any order which is passed pursuant to the SCN will be subject to decision of this writ petition and at the same time the petitioner would also at liberty to challenge it in the appropriate forum.
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