E-way bill requirement: declaring a transporter's godown as an additional place of business stops e-way movement until onward transport. Goods stored in a transporter's godown while in movement must be accompanied by a valid e-way bill; if the consignee declares that godown as its additional place of business (with the transporter's concurrence), transportation under the e-way bill ends when goods reach that godown and e-way bill validity need not be extended; any subsequent movement from that godown to other recipient premises requires a new valid e-way bill and both transporter and recipient must maintain 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: declaring a transporter's godown as an additional place of business stops e-way movement until onward transport.
Goods stored in a transporter's godown while in movement must be accompanied by a valid e-way bill; if the consignee declares that godown as its additional place of business (with the transporter's concurrence), transportation under the e-way bill ends when goods reach that godown and e-way bill validity need not be extended; any subsequent movement from that godown to other recipient premises requires a new valid e-way bill and both transporter and recipient must maintain prescribed records.
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