E-way bill validity for over-dimensional cargo vehicles extended under GST rules, supporting release of seized goods on deposit.

An e-way bill for an over-dimensional cargo vehicle was treated as remaining valid at the time of interception because Rule 138(10) of the Uttar Pradesh GST Rules extended the validity period for such vehicles under the dimensional limit framework in Rule 93 of the Central Motor Vehicles Rules, 1989. A later request for a fresh e-way bill had no effect on the subsisting validity of the original document. The practical difficulty of recording an ODC description on the GSTN portal was also noted, with a direction to examine whether an appropriate field could be added. The seized goods were directed to be released on deposit of 25% of the disputed penalty demand.

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Issues: Whether an e-way bill issued for an over-dimensional cargo vehicle remained valid on the date of interception and whether the seized goods were liable to be released pending the petition.

Analysis: The vehicle was treated as an over-dimensional cargo vehicle exceeding the dimensional limit contemplated by Rule 93 of the Central Motor Vehicles Rules, 1989. On that basis, Rule 138(10) of the Uttar Pradesh Goods and Services Tax Rules, 2017 was applied to the facts, under which the validity period of the e-way bill stands extended for such vehicles. The objection that a fresh e-way bill had been sought later was held to have no legal consequence against the subsisting validity of the original e-way bill. The Court also noted the practical difficulty in feeding the vehicle description as ODC on the GSTN portal and directed the GSTN authority to examine the feasibility of adding an appropriate field.

Conclusion: The e-way bill was treated as valid for the over-dimensional cargo vehicle, and the seized goods were directed to be released in favour of the petitioner on deposit of 25% of the disputed penalty demand.

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