E-way Bill Requirement for New Vehicle Transport u/r 138: Appellate Authority to Decide Statutory Obligation.

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Full Text of the Document

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....Maintainability of appeal of Income Tax - appeal remedy - requirement of e-way bill for movement of new vehicle under Rule 138 of the CGST Rules - appellate authority can very well decide as to whether there existed any statutory obligation on the part of the appellant in generating the e-way bill, while transporting the goods in question - liberty given to availing the statutory remedy....