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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: transporters may upload detention over 30 minutes in FORM GST EWB-04 on the common portal.</h1> Rule 138D permits a transporter, where a vehicle is intercepted and detained for more than thirty minutes, to upload the detention information in FORM GST EWB-04 on the common portal; an Explanation clarifies that expressions about transportation or movement of goods by rail exclude cases where Railways lease parcel space.

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