E-way bill validity extension: expired e-way bills during the specified pandemic period are deemed extended retroactively. Where an e-way bill generated under the Assam GST rules on or before the specified cutoff had its validity period expire on or after the specified date in March 2020, the validity of such e-way bills is deemed to have been extended until the specified date in June 2020; the notification is deemed issued on a June date and deemed to have come into force from a May date.
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: expired e-way bills during the specified pandemic period are deemed extended retroactively.
Where an e-way bill generated under the Assam GST rules on or before the specified cutoff had its validity period expire on or after the specified date in March 2020, the validity of such e-way bills is deemed to have been extended until the specified date in June 2020; the notification is deemed issued on a June date and deemed to have come into force from a May date.
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