E-way bill validity extension: specified pre-lockdown e-way bills are deemed extended to cover disrupted movement. Where an e-way bill generated under rule 138 of the Himachal Pradesh Goods and Services Tax Rules, 2017 on or before 24th March, 2020 has its validity expiring during 20th March, 2020 to 15th April, 2020, the validity period of such e-way bill shall be deemed extended till 31st May, 2020, by amendment to Notification No. 35/2020-State Tax effected through Notification No. 40/2020-State Tax dated 14th July, 2020.
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: specified pre-lockdown e-way bills are deemed extended to cover disrupted movement.
Where an e-way bill generated under rule 138 of the Himachal Pradesh Goods and Services Tax Rules, 2017 on or before 24th March, 2020 has its validity expiring during 20th March, 2020 to 15th April, 2020, the validity period of such e-way bill shall be deemed extended till 31st May, 2020, by amendment to Notification No. 35/2020-State Tax effected through Notification No. 40/2020-State Tax dated 14th July, 2020.
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