Case Law Details
Shaurya Enterprises Vs State of U.P. (Allahabad High Court)
It has been observed that till March 31, 2018 it was not mandatory to download the e-way bill from the official website and the said requirement was effective from 1st April, 2018. In this case the e-way bill which was downloaded and submitted on 10.12.2017 at 10:30 P.M. was the State e-way bill, although the State Government was not authorized to develop any such e-way bill for the transactions covered under the C.G.S.T Act.
FULL TEXT OF THE HIGH COURT ORDER / JUDGEMENT
Supplementary affidavit filed today, is taken on record.
We have heard Shri Raghwendra Prasad Mishra and Shri Vijay Babu, learned counsel for the petitioner and learned Standing Counsel appearing on behalf of the State-respondents.
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