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GST - Highlights / Catch Notes

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Validity of the ‘e-Way bills’ had expired during goods in ...

GST

March 22, 2023

Validity of the ‘e-Way bills’ had expired during goods in transit - Heavy levy on duty with penalty - This Court is of the opinion that the ‘e-Way bills’ had expired during the transit and the petitioner was not in a position to ask for its renewal to the competent authority when the vehicle entered into the territory of the State of Tripura. - Order set aside - HC

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