TaxTMI 
TaxTMI 
2018 (5) TMI 460
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....a For the Respondent : C.S.C.,A.S.G.I. ORDER Heard Sri Naveen Chandra Gupta, learned counsel for the petitioner, Sri Krishna Agarwal, learned counsel appearing on behalf of respondent no.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 ....
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....added to the Constitution of India, a council has been constituted and therefore, until and unless the council recommends the documents and the format of the various forms, the State 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 go....
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....be done by issuing a notification. The notification referred to Rule 138 of the Rules aforesaid is distinct from the notification contemplated under Section 165 of the Act. 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 ....