https://www.taxtmi.com/caselaws?id=359896 The U.P. GST framework permitted the State Government to prescribe temporary transit documents by notification until the E-Way bill system was developed and approved by the council. Rule 138 expressly authorised specification of documents to accompany goods in movement or transit storage, and Section 165 supported notifications to carry out the Act. The impugned notification validly operated as an interim measure, and the circulars lawfully adopted existing Form 38 and Form 21 formats as E-Way Bill forms to avoid disruption of trade. These measures remained consistent with the Act and Rules and were therefore within authority. en-us Thu, 24 Aug 2017 00:00:00 +0530 Sat, 01 Mar 2025 12:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359896 The U.P. GST framework permitted the State Government to prescribe temporary transit documents by notification until the E-Way bill system was developed and approved by the council. Rule 138 expressly authorised specification of documents to accompany goods in movement or transit storage, and Section 165 supported notifications to carry out the Act. The impugned notification validly operated as an interim measure, and the circulars lawfully adopted existing Form 38 and Form 21 formats as E-Way Bill forms to avoid disruption of trade. These measures remained consistent with the Act and Rules and were therefore within authority. Case-Laws GST Thu, 24 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359896