https://www.taxtmi.com/caselaws?id=291205 A notification prescribing a two-day e-way bill validity did not apply because it had ceased to operate before the goods were intercepted. The governing GST rules required validity to be determined by the transport conditions and distance, and the prescribed compliance was not shown. The explanation of heavy rain was also rejected because the e-way bill was not cancelled within the required twenty-four hours, and the cited case law was held inapplicable. On these facts, the tax and penalty for movement of goods without valid e-way bill compliance were sustained, and the appeal was dismissed. en-us Tue, 24 Sep 2019 00:00:00 +0530 Tue, 11 Mar 2025 14:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291205 A notification prescribing a two-day e-way bill validity did not apply because it had ceased to operate before the goods were intercepted. The governing GST rules required validity to be determined by the transport conditions and distance, and the prescribed compliance was not shown. The explanation of heavy rain was also rejected because the e-way bill was not cancelled within the required twenty-four hours, and the cited case law was held inapplicable. On these facts, the tax and penalty for movement of goods without valid e-way bill compliance were sustained, and the appeal was dismissed. Case-Laws GST Tue, 24 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291205