2018 (5) TMI 460 – ALLAHABAD HIGH COURT – 2018 (17) G. S. T. L. 179 (All.) – Vires of Notification dated 21.07.2017 and the circulars dated 09.08.2017 and 10.08.2017 – various documents and the forms of the documents liable to be carried along with the goods in transit for a temporary phase till the E-Way bill system is developed – Held that: – The formats of Form 38 and Form 21 have been adopted and prescribed 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.
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The prescription of the forms under the impugned notification is only for temporary purpose and the notification itself is for an interim period till E-Way bill system is developed and approved by the council.
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The notification as stated earlier is not in violation of any statutory provision or
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e documents liable to be carried along with the goods in transit for a temporary phase till the E-Way bill system is developed and approved by the council. The petitioner is not challenging the validity of any provision of U.P. Goods and Services Tax Act, 2017 (hereinafter referred to as 'the Act') or the Rules framed thereunder, namely, Section 165 of the Act or Rule 138 of the Rules. The submission of Sri N.C. Gupta, learned counsel for 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 should exist. Section 165 of the Act empowers the government, i.e. the State Government to make regulations consistent with the Act and the Rules to carry
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ed by the council for the interim period has prescribed certain documents which are supposed to be carried with the goods in movement or transit storage. The prescription of such documents as per the notification dated 21.07.2017 is not in contravention of any provision of the Act or the Rules. It is rather in consonance with Rule 138 of the Rules. The next submission of Sri N.C. Gupta is that by the circulars issued under the said notification, the existing Form 38 and Form 21 prescribed under the U.P. VAT Act have been made applicable for the purposes of movement of goods. The aforesaid notification has prescribed E-Way Bill 01, E-Way Bill 02, E-Way Bill 03, etc. as the documents which are to be carried along with the goods in movement or transit storage. The formats of Form 38 and Form 21 have been adopted and prescribed 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 no
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