TMI Blog2021 (10) TMI 1062X X X X Extracts X X X X X X X X Extracts X X X X ..... the conveyance - valid E-way bill or not - requirement of seeking extension of validity period of E-way bill - HELD THAT:- There is a categorical finding by the learned Judge that the conveyance had reached the destination on 1.1.2019 at 11.00 p.m. which was well within the prescribed validity period under the E-way bill. The appellant-authorities contention that the consignment was being deliver ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assailing the correctness of the order dated 20.11.2020 passed by the learned Single Judge in W.P.3337/2020. 2. The 1st respondent filed a writ petition questioning the order passed by appellant No.2-The Commissioner of Commercial Taxes in Karnataka and also the order passed by the appellant No.4-Joint Commissioner of Goods and Service Tax(Appeals)-5. 3. The 1st respondent's grievance b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed an appeal before appellant No.4 and the same was dismissed by order dated 28.11.2019. Therefore, 1st respondent preferred a writ petition in W.P.No.3337/2020. 4. The learned Single Judge having adverted to the facts has come to the conclusion that the conveyance had reached the place of destination well within the expiry of the E-way bills and therefore, the learned Single Judge was of the v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay bill for all practical purposes had expired on the midnight of 1.1.2019 and therefore, it was incumbent upon 1st respondent to seek extension of validity of said E-way Bill as provided under the proviso to Rule 138(10) of CGST Rules. Therefore he would submit that the E-way bill dated 31.12.2018 cannot be said to be a valid bill. 6. On meticulous examination of the order under challenge we w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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