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The notification as stated earlier is not in violation of any statutory provision or Rule 138 of the Rules. The challenge to the notification and the circulars therefore has no merit. The petition is devoid of merit and is accordingly dismissed.

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E-Way Bill — U.P. Kar Adhivakta Sangthan (Regd.) Vs. State Of U.P. [2017] 1 TAXLOK.COM 005 (Allahabad)

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