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of <h1>E-way Bill Orders Upheld: Administrative Regulations Validated, Petitioner's Challenge Rejected on Technical Grounds</h1> <h3>M/s Ashwin Auto Cast Private Limited Versus The State Of Rajasthan, Assistant Commissioner (State Tax), B-II, Enforcement Wing-I, Jaipur, Rajasthan. Appellate Authroity, State Tax, Jaipur-I, Jaipur. Union Of India.</h3> SC ruled against petitioner's challenge to E-way bill orders. Court determined that the bills had genuinely expired and no extension was applicable. ... Prayer for setting aside and quashing of the orders - grant of refund with interest - expired -E-way bills - HELD THAT:- In the E-way bills, the distance has been mentioned as 978 kms. The E-way bills were generated on 26.12.2022 at 6:27 pm and was valid upto 31.12.2022 till 11:59 pm. It is an admitted position that E-way bills were not extended. As per Rule 138 (10) of the RGST/CGST Rules 2017, validity of E-way bill may be extended within eight hours from the time of its expiry. The vehicle was seized at 5:45 pm at Beawar on 01.01.2023 and the E-way bills were not extended prior to that. The defence taken up by the petitioner with regard to breakdown of the vehicle because as per the E-way bill is not convincing, the vehicle should have reached Noida on or before 31.12.2022 and as per the defence taken up by the petitioner, the vehicle was at Rajasamand on 31.12.2022. If the vehicle was under repair in Rajasamand on 31.12.2022, there was no possibility of vehicle reaching Noida before the expiry of the period of E-way bill. Petitioner thus should have applied for extension of the E-way bill. Even if the authorities have not considered the repair bill, it is not inclined to entertain the present petition, as the repair bill which is dated 31.12.2022 are not satisfying, the date on which the E-way bills expired and the date on which the goods should have reached Noida. There are no force in the present civil writ petition and the same is accordingly, dismissed. The petitioner sought to set aside orders for expired E-way bills. Court found bills not extended, dismissed petition.
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