TMI BlogRelease of detained goods - expiry of E-way bill - Inter-state purchases - Rule 138(10) of the GST Act,...Release of detained goods - expiry of E-way bill - Inter-state purchases - Rule 138(10) of the GST Act, 2017 - It was the duty of 2nd respondent to consider the explanation offered by petitioner as to why the goods could not have been delivered during the validity of the e-way bill, and instead he is harping on the fact that the e-way bill is not extended even four (04) hours before the expiry or four (04) hours after the expiry, which is untenable - there was no material before the 2nd responde..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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