Assessment — Ignorance of the judgment of a superior Court on the similar issue cannot be expected rather the appellate authority needs to be careful in future. The impugned orders are accordingly set aside with remand of the case to the Assessing Authority to examine the matter afresh in light of the law propounded by this Court. It would be without applying E-way bill mechanism. — Gaurav Agro Kendra Thru. Prop. Gaurav Naik Vs. State of U.P. Thru. Secy. Institutional Finance Lucknow & Ors. [2019] 19 TAXLOK.COM 038 (Allahabad)