Case Law Details
Case Name : Mudassirun Nisan Vs. Addl. Commissioner (Allahabad High Court)
Related Assessment Year :
Courts :
All High Courts Allahabad High Court
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Mudassirun Nisan Vs. Addl. Commissioner (Allahabad High Court)
On the relevant date i.e. 4 Dec. 2017 when the vehicle in question was intercepted, the ‘Government’ referred in Rule 138 of the C.G.S.T. Rules 2017, which was the Central Government, had not developed and approved any e-way bill system nor any other arrangement had been made by the G.S.T. Council. The e-way bill system was prescribed by the Government of India only by a notification dated 7th March 2018. It being a case of inter-Stat
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