State Govt. can prescribe documents for goods till e-way bill become applicable: HC

U.P. Kar Adhivakta Sangthan (Regd.) Vs State of U.P. (Allahabad High Court)

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.

In view of above, the prescription of the forms under the

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