E-way bill requirement: goods stored in transporter godowns require a valid e-way bill unless declared additional place of business. Goods in movement that are temporarily stored in a transporter's godown remain subject to e-way bill requirements; such godowns fall within the definition of place of business. If the consignee declares the transporter's godown as an additional place of business (with the transporter's concurrence), the transportation is deemed complete once goods reach that godown and e-way bill validity need not be extended. Any later movement from that declared godown to other recipient premises requires a fresh valid e-way bill. Transporters must continue to maintain accounts as ware-housekeepers and recipients must keep prescribed records.
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.
E-way bill requirement: goods stored in transporter godowns require a valid e-way bill unless declared additional place of business.
Goods in movement that are temporarily stored in a transporter's godown remain subject to e-way bill requirements; such godowns fall within the definition of place of business. If the consignee declares the transporter's godown as an additional place of business (with the transporter's concurrence), the transportation is deemed complete once goods reach that godown and e-way bill validity need not be extended. Any later movement from that declared godown to other recipient premises requires a fresh valid e-way bill. Transporters must continue to maintain accounts as ware-housekeepers and recipients must keep prescribed records.
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