COVID-19 limitation exclusion applies to judicial,...

COVID-19 limitation exclusion applies to judicial, quasi-judicial and departmental proceedings, and must be excluded when calculating the period for exercising revisional powers where the statutory period overlaps that exclusion. For transport compliance, an e-way bill and tax invoice must cover the actual movement and destination of goods. Documents issued after detention do not cure the absence of destination-specific documentation at interception, particularly where no evidence supports a claimed technical glitch. Such undocumented third-party unloading may be treated as a wilful contravention intended to evade tax and may attract penalty under Section 129(1).