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2020 (11) TMI 831 - HC - GSTRelease of detained goods alongwith vehicle - expired E-way bill - HELD THAT:- It is clear from Rule 138(10) that the specific period for which an e-way bill is valid is evident from the table under that rule. Serial Nos.1 and 2 deals with cargo other than Over Dimensional Cargo [hereinafter 'ODC'] and serial Nos.3 and 4 with ODC. ODC is cargo having dimensions in excess of the vehicle in which it is carried. The contention of the appellant is that the amendment by which an insertion was made in 2019 takes in multimodal shipment in which at least one leg involves transport by ship and whether it be an ODC or goods other than ODC. Enabling proviso under Rule 138(10) - HELD THAT:- We perfectly agree with the submission of the learned Senior Government Pleader that this would only enable the consignee to update the e-way bill extending the period provided under the Table; within eight hours from the time of its expiry - If the shipment could be cleared only just before or after the period of expiry of the e-way bill, then there could be an extension made by an updation and the transport commenced with such e-way bill accompanying the goods. The contentions of the appellant is rejected - appeal dismissed.
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