E-way bill validity extension: bills generated before lockdown and expiring thereafter deemed extended until end of June. Where an e-way bill was generated under the applicable rules on or before the day preceding the lockdown and its original validity expired on or after the date the lockdown began, the validity of that e-way bill is deemed extended until the end of June of the same year; the amendment substitutes the prior proviso to clarify this temporal scope.
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 validity extension: bills generated before lockdown and expiring thereafter deemed extended until end of June.
Where an e-way bill was generated under the applicable rules on or before the day preceding the lockdown and its original validity expired on or after the date the lockdown began, the validity of that e-way bill is deemed extended until the end of June of the same year; the amendment substitutes the prior proviso to clarify this temporal scope.
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