2021 (7) TMI 395

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....Respondent No.2; Learned counsel for the petitioner, in support of his submission, has placed reliance on a judgement of this Court in the case of Harley Foods Pvt. Ltd. vs State of U.P., 2018 (19) GSTL 43 with regard to e-way bill in the State of Uttar Pradesh, which has been decided in following terms; "6. Learned counsel for the petitioner has submitted that in exercise of power under Rule 138 of UPGST Rules, 2017 Notification No. KANI- 1014/XI-9(52)/17-UPGST Rules-2017-Order(31) 2017 Lucknow dated 21.07.2017 specifying Form e-way bill-01, e-way bill-02, e-way bill-03 and TDF will be carried for supply/movement/transit of Inter-state/ Intra state goods. He has further submitted that in exercise of power under Section 164 of U....

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....uperseded by notification no.1359 dated 20.09.2017 by which UPGST (4th amendment) Rules 2017 was introduced and made effect w.e.f. 01.02.2018 vide notification no. 138 dated 30.01.2018. Accordingly, the initial notification no.1014 by which eway bill-01, e-way bill-02, e-way bill-03 and TDF were introduced stand rescinded. 10. We have noticed that after issuance of notification no.177 dated 06.02.2018; notification no.138 dated 30.01.2018 was rescinded which made effective Notification No. 1359 (4th Amendment to GST Rules, 2017) w.e.f. 01.02.2018. Accordingly, notification no. 1359 dated 20.09.2017 (4th Amendment to GST Rules 2017) also stand rescinded. 11. To sum and substance from the above notifications are that neither....

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....ner, therefore, has submitted that the Commissioner by way of circular dated 06.02.2018 usurped the rule making power of the legislature. He has further submitted that the circular issued by the Commissioner cannot revive the notification. In the present case the Circular no. 1014 dated 21.07.2017 which was already amended by another notification No. 1359 dated 20.09.2017, the counsel for the petitioner has challenged the validity of the circular and has submitted that the same is ultra vires to UPGST Act and Rules 2017. .................... 18. On the other hand, we noticed that the notification dated 21.07.2017 has already been amended by the notification No. 1359 dated 20.09.2017 and on account of aforesaid amendment, t....