No requirement of carrying e-way bill for inter-State transfer of goods

Biharilal Chhaterpal Thru Prop. Ramesh Kumar Gupta Vs State of U.P. (Allahabad High Court) In this case the authorities have ordered for UPGST as well as equivalent penalty on the ground that at the time of interception of goods, the petitioner was not carrying U.P. E-way bill. The contention of the petitioner was that U.P. eway bill was not applicable in his case because the transaction was interstate transaction. On the day of such transaction trial of the national e-way bill was working. Therefore, national e-way bill did not have legal sanctity at that relevant time. The Court held that it...