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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Vehicle detention reporting: transporter must upload detention details in FORM GST INS-04 on the common portal when detention exceeds thirty minutes.</h1> Where a vehicle is intercepted and detained for more than thirty minutes, the transporter is authorised to report the event by uploading information in FORM GST INS-04 on the common portal, establishing the transporter's obligation to record detention details under the e-Way Bill framework.

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