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2022 (7) TMI 1105 - HC - GSTSeeking release of seized goods - Expiry of validity of E-way bill - requirement to deposit of 25% of the disputed demand of penalty - HELD THAT:- Any amount that may have already been deposited by the petitioner shall be adjusted towards the amount required to be deposited under this order - The GSTN authority is required to consider the feasibility of providing an additional field in the online form to be filled by dealers/transporters to obtain E-way bill, such that an additional field may be provided to feed the vehicle type i.e. normal or ODC etc., as may allow for the validity of the E-way bill to be issued with appropriate validity printed on that form issued to the concerned. The above exercise if done may also allow for accurate tracking of vehicles and fewer disputes between the revenue authorities and the transporters with respect to validity period of E-way bills. Here, it may be noted, under Rule 138 of the UPGST Rules, the period of validity of an E-way bill has been provided on the basis of 100 Km of distance covered per day by an ordinary vehicle. Application disposed off.
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