TMI Blog2018 (5) TMI 460X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .1 and Sri C.B. Tripathi, learned Special Counsel for the State of U.P. The petitioner is an association of advocates and has preferred this petition in public interest. The petition has been placed before us after nomination by the Hon'ble The Chief Justice. The petitioner by means of this petition has assailed the government notification dated 21.07.2017 and the circulars dated 09.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate Government has no authority or jurisdiction in law to prescribe the documents to be carried with the goods in transit or even the forms in which the said documents should exist. Section 165 of the Act empowers the government, i.e. the State Government to make regulations consistent with the Act and the Rules to carry out the provisions of the Act by issuing a notification thereof. Simult ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. The State Government in exercise of its power under Rule 138 of the Rules as the E-Way bill system has not been developed and approved by the council for the interim period has prescribed certain documents which are supposed to be carried with the goods in movement or transit storage. The prescription of such documents as per the notification dated 21.07.2017 is not in contravention of any p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... approved by the council which is likely to take some time. In view of above, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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