2018 (5) TMI 460

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....Petitioner : Naveen Chandra Gupta 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. ....

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.... the petitioner is that in view of Article 279A 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 shoul....

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.... goods in movement or in transit storage and this can 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 p....

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....rescribed 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. In view of above, the prescription of the forms under the impugned notification is only for temporary purpose ....