Basically, e-Governance is generally understood as the use of Information and Communication Technology ICT at all levels of the Government in order to provide services to the citizens, interaction with business enterprises and communication and exchange of information between different agencies of the Government in a speedy, convenient, efficient, and transparent manner. It makes government process more accountable, responsive and transparent. On the other hand, Good governance means participation, transparency and accountability in administration. E-Governance and Good Governance are interrelated issue in the process of Public Administration. This study aims to explore the overall view of e-Governance, Good Governance and their relationship. In order to clarify of this study, It has taken Divisional Comptroller of Accounts office at Charadigirpar, Sylhet, Bangladesh as the study field. Data has been collected from the officials and services recipients as well as different e-governance related articles, research findings etc. help us to prepare this paper.