- Calcutta High Court held that in the GST law the electronic credit ledger cannot be debited when appeal already been filed.
- Tripura High Court has held that Vehicle carrying goods ought not to be stopped/seized by authorities for expiry of E-way bill and instead an undertaking should be taken from the buyer, or the seller and intimation should be provided to the assessing officer of both the parties before whom the buyer or seller may appear to make necessary compliance.
