TMI Blog2021 (7) TMI 395X X X X Extracts X X X X X X X X Extracts X X X X ..... el prays for and is accorded three weeks time to file response in the matter. Rejoinder affidavit, if any, may be filed within a week. List this matter on 11th August, 2021. - Writ Tax No. - 332 of 2021 - - - Dated:- 5-7-2021 - Hon'ble Mahesh Chandra Tripathi, J. For the Petitioner : Nishant Mishra,Tanmay Sadh For the Respondent : C.S.C. ORDER HON'BLE MAHESH CHANDRA TRIPATHI, J. Heard learned counsel for the petitioner and learned Additional Chief Standing Counsel for the State respondent. The present writ petition has been preferred, inter alia, for the following relief:- A. Issue a writ, order or direction in the nature of certiorari quashing the impugned order dated 19th June 2019 (Annexu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . He has submitted that a notification no.155 dated 31.01.2018 was issued under Section 164 of UPGST Act by which again UPGST Rules were amended. Amendment no.12 provides for amended rule 138 which shall come into effect w.e.f. 01.02.2018. Sub-Rule (13) of Rule 138 provides that e-way bill be generated under this rule or under rule 138 of GST of any State shall be valid in every State and Union Territory. 9. He further submitted/placed that another notification no.177 dated 06.02.2018 was issued by which the Governor was pleased to rescind notification no.138 dated 30.01.2018 with effect from the date of issuance of such notification. From perusal of aforesaid notifications, it is apparent that Notification no.1014 dated 21.07.2017 was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rying out the provisions of the Act. Section 168 of the Act empowers the Commissioner to issue instructions for proper implementation of the Act or rules. 14. According to the counsel for the petitioner, the Commissioner of State Tax has no power to issue the circular in exercise of power under Section 168 of the Act. The Commissioner, therefore, cannot issue notifications and directions which are not in consonance with the Act and Rule or the notifications. He has further submitted that the Commissioner is not expected to perform the legislature function and issue the instruction or the circular on something contrary to the provision which are available in the Act or Rule. 15. Learned counsel for the petitioner, therefore, has su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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