TMI Blog2022 (5) TMI 1419X X X X Extracts X X X X X X X X Extracts X X X X ..... ly, Rule 138 (10) of the Central Goods and Services Tax Rules, 2017 which applies in the present case and in particular second proviso thereof conceivable situation where e-way bills can either be amended or reissued for the self-same consignment, but bona fide reasons for such change must be justified. The only lawful inference therefrom is that the said Rule has been complied with by the petitioner consequent to which fresh e-way bills were issued and produced before the concerned authorities. There are no justification in further detention of the goods at the Churaibari check-post - the goods are directed to be released - petition allowed. - WP(C) No.427 of 2022 - - - Dated:- 24-5-2022 - HON BLE THE CHIEF JUSTICE MR. INDRAJIT MAHA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... invoice under cover of which the goods had originally moved from Guwahati to Tripura. It appears that on 27.04.2022 a physical search was carried out and the vehicle as well as the goods was seized and form 7 was issued. In the meanwhile, on the same date i.e. on 27.04.2022, Reliance Jio Infocommunication Ltd. generated 30(thirty) numbers of e-way bills for the purpose of outward transportation of the aforesaid goods which were seized. The issue involved was in spite of the new e-way bills provided by the driver-in-question, the authorities did not allow the goods to be moved and initiated proceedings against the petitioner. The moot question that arises is that once the driver of the vehicle produces a valid e-way bill, the authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ules, 2017 is reproduced hereunder : (10) An e-way bill or a consolidated e-way bill generated under this rule shall be valid for the period as mentioned in column (3) of the Table below from the relevant date, for the distance, within the country, the goods have to be transported, as mentioned in column (2) of the said Table:- Sl.No. Distance Validity period (1) (2) (3) 1. Upto [200 km.] One day in cases other than Over Dimensional Cargo [or multimodal shipment in which at least one leg involves transport by ship] 2. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ill has been generated and each day shall be counted as the period expiring at midnight of the day immediately following the date of generation of e-way bill. Explanation 2. For the purposes of this rule, the expression Over Dimensional Cargo shall mean a cargo carried as a single indivisible unit and which exceeds the dimensional limits prescribed in rule 93 of the Central Motor Vehicle Rules, 1989, made under the Motor Vehicles Act, 1988 (59 of 1988) Accordingly, we find no justification in further detention of the goods at the Churaibari check-post and direct release the vehicle No. AS 01 NC 7115 and goods and e-way bill Nos. 8012 2345 5305, 8012 2345 5983, 8112 2345 5762, 8112 2345 5957, 8112 2345 6231, 8212 2345 5273 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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