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2020 (12) TMI 528 - HC - GSTConfiscation of goods alongwith the vehicle - Extension of validity of E-way bill - petitioner contends that the conveyance carrying the vehicles reached the place of destination on 1.1.2019 before the expiry of the validity of the e-way bills but the vehicles could not be unloaded on the same day and were being unloaded on 2.1.2019 - HELD THAT:- Where there is no dispute that the conveyance had reached the place of destination well within the expiry of e-way bills, and the conveyance was being unloaded without any further transit, this Court is of the considered view that the appellate authority should have considered the merits of the proceedings against the petitioners in the light of the provisions of Rule 138[10] of the Central Goods and Services Tax Rules, 2017 which prescribes the validity of an e-way bill with the extension of further period by eight hours after the expiry. The failure to consider the petitioner’s case in the light of the provisions of Rule 138[10] of the Central Goods and Services Tax Rules, 2017 has resulted in an improper and untenable order. Petition allowed.
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