https://www.taxtmi.com/caselaws?id=400862 The court upheld the validity of notices issued under Section 129(3) of the CGST Act regarding expired e-way bill validity during transportation. It differentiated between 'over dimensional cargo' and 'other cargo' in the classification under Rule 138(10) and emphasized that the e-way bill validity varied based on cargo type and distance traveled. Despite the provision allowing extension within eight hours of expiry, the petitioner failed to do so, justifying the detention of goods. The court permitted clearance upon providing a bank guarantee for the demanded amount, directing the respondents to proceed with the final order after hearing the petitioner. en-us Fri, 13 Nov 2020 00:00:00 +0530 Thu, 20 Mar 2025 17:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400862 The court upheld the validity of notices issued under Section 129(3) of the CGST Act regarding expired e-way bill validity during transportation. It differentiated between 'over dimensional cargo' and 'other cargo' in the classification under Rule 138(10) and emphasized that the e-way bill validity varied based on cargo type and distance traveled. Despite the provision allowing extension within eight hours of expiry, the petitioner failed to do so, justifying the detention of goods. The court permitted clearance upon providing a bank guarantee for the demanded amount, directing the respondents to proceed with the final order after hearing the petitioner. Case-Laws GST Fri, 13 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400862