U.P. Kar Adhivakta Sangthan (Regd.) Thru' Gen. Secy. Versus State Of U.P. & 2 Others
GST
2018 (5) TMI 460 – ALLAHABAD HIGH COURT – 2018 (17) G. S. T. L. 179 (All.)
ALLAHABAD HIGH COURT – HC
Dated:- 24-8-2017
PUBLIC INTEREST LITIGATION (PIL) No. – 38246 of 2017
GST
Hon'ble Pankaj Mithal And Hon'ble Umesh Chandra Tripathi, JJ.
\nFor the Petitioner : Naveen Chandra Gupta
\nFor the Respondent : C.S.C.,A.S.G.I.
\nORDER
\nHeard 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.
\nThe petitioner is an association of advocates and has preferred this petition in public in<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rcise 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 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" U.P. Kar Adhivakta Sangthan (Regd.) Thru' Gen. Secy. Versus State Of U.P. & 2 OthersGST2018 (5) TMI 460 – ALLAHABAD HIGH COURT – 2018 (17) G. S. T. L. 179 (All.)ALLAHABAD HIGH COURT – HCDated:- 24-8-2017PUBLIC INTEREST LITIGATION (PIL) No. – 38246 of 2017 GSTHon'ble Pankaj Mithal And Hon'ble Umesh Chandra Tripathi, JJ. For the … Continue reading “U.P. Kar Adhivakta Sangthan (Regd.) Thru' Gen. Secy. Versus State Of U.P. & 2 Others”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-11674","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11674","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=11674"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11674\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=11674"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=11674"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=11674"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nSection 165 of the Act empowers the government, i.e. the State Government to make regulations consistent with the Act and the Rules to carry out the provisions of the Act by issuing a notification thereof.
\nSimultaneously, Rule 138 of the Rules provides that till such time E-Way bill syste<\/p>\n
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\nThe 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.
\nThe aforesaid notification has prescribed E-Way Bill 01, E-Wa<\/p>\n
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