E-way bill circular challenged for alleged revival of rescinded notification under Uttar Pradesh GST regime; response sought

A challenge was raised to a circular and related e-way bill notifications under the Uttar Pradesh GST regime on the ground that a rescinded notification could not be revived by circular and that the Commissioner lacked power to override the earlier notification. No adjudication on these issues was made at this stage. The State was granted time to file a response, and the petitioner was permitted to file a rejoinder before the matter was listed again.

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Issues: Whether the impugned circular could revive a rescinded e-way bill notification under the Uttar Pradesh Goods and Services Tax regime, and whether the matter required further response from the State.

Analysis: The order records the petitioner's challenge to the validity of the circular and the notifications governing e-way bills, along with the contention that the Commissioner lacked power to override or revive the earlier notification by circular. No adjudication on these questions was rendered at this stage. The State sought time to file a response, which was granted.

Outcome: Time granted to the State to file a response and to the petitioner to file a rejoinder. The matter was directed to be listed on the next date.

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