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When the Constitution has conferred exclusive legislative power on the Parliament in respect of supply of goods or of services or both in the course of inter-State trade or commerce, the State Governments are denuded of the jurisdiction to prescribe any Rules governing such transactions. We are of the opinion that the detention of goods along with vehicles by the States of Andhra Pradesh and Telangana only on the ground of non-generation of e-waybill by the traders of their respective States receiving the goods, is not permissible.

Goods in transit— The subject matter of these writ petitions pertains to the seizure of goods along with vehicles only on the ground that the goods were not accompanied by an e-way bill generated by the recipient trader of Andhra Pradesh State/Telangana State, as the case may be. this Court is of the opinion that when the Constitution has conferred exclusive legislative power on the Parliament in respect of supply of goods or of services or both in the course of inter-State trade or commerce, the State Governments are denuded of the jurisdiction to prescribe any Rules governing such transactions. Further, reliance on Rule 138 of the CGST Rules, which is in pari materia in the State Rules framed by both the States, is misplaced. Held that— in view of the prima facie findings arrived at by this Court hereinbefore, we are of the opinion that the detention of goods along with vehicles by the States of Andhra Pradesh and Telangana only on the ground of non-generation of e-waybill by the traders of their respective States receiving the goods, is not permissible.
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