Appellate Authority to Decide if E-Way Bill Required for Transporting New Autorickshaw with Delivery Note.

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....Alternative remedy - requirement of way bill for goods transported which was a new vehicle (Autorickshaw) transported from the principal place of business to its branch by specifically raising a 'delivery note' - 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 - writ dismissed....