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2020 (11) TMI 617 - HC - GSTDetention of goods - validity of e-way bill expired at time of detention - option for extension of period of e-way bill - Validity of notices issued under Section 129(3) of the CGST Act -- HELD THAT:- The classification in the table under R.138(10) is essentially between ‘over dimensional cargo’ and ‘other cargo’. In both the categories of cases, the cargo can be transported either by road or through multimodal shipment in which at least one leg involves transport by ship. The number of days which would count towards the validity period of the e-way bill, for cargo other than over dimensional cargo, would vary depending upon whether the distance traversed is upto 100 km or more. While one day validity is given for distance traversed upto 100 km, an additional day is granted for every 100 kms or part thereof traversed thereafter. Similarly, in the case of over dimensional cargo, one day validity is granted for up to 20 km traversed, and an additional day for every 20 km or part thereof traversed thereafter. The mere fact that the respondent had detained the goods did not, in any manner, prevent the petitioner from extending the validity period of the e-way bill, and producing a copy of the extended e-way bill before the authority for the purposes of seeking a clearance of the goods. The detention of the goods and the vehicle in the instant case cannot be said to be unjustified - petitioner are permitted to clear the goods and the vehicle on furnishing a bank guarantee for the amount demanded in the impugned notices - petition allowed.
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