Inter-state transportation of goods - U.P. E-way bill - The ...

Case Laws     GST

November 20, 2021

Inter-state transportation of goods - U.P. E-way bill - The goods were being transported alongwith the taxinvoice etc., therefore, it was not a fraudulent transaction and there is nothing on record to show otherwise. Moreover, as already stated vide Annexure-2 I.G.S.T. at the rate of 18% had already been paid. - admittedly till 31.3.2018 it was not mandatory to download e-way bill from the official portal. The court further observed that it found substance in the submission of the learned counsel for the petitioner that only with effect from 1.4.2018 the requirement of downloading of e-way bill was compulsory. - The writ petition is allowed - HC

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