Penalty by State for e-way bill without any Authority to issue e-way bill not sustainable

Satyendra Goods Transport Corp. Vs State of U.P. & ors. (Allahabad High Court)

It has been held that 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 an

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