https://www.taxtmi.com/caselaws?id=401076 The High Court upheld the detention and notice under Section 129(3) of the CGST Act, interpreting Rule 138(10) to require timely extension of e-way bill validity. The Court rejected arguments related to multimodal shipment provisions and affirmed the Single Judge's decision, dismissing the appeal. The appellant's contentions were rejected, and the directions of the Single Judge were to be implemented by the Department. en-us Fri, 20 Nov 2020 00:00:00 +0530 Thu, 20 Mar 2025 17:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401076 The High Court upheld the detention and notice under Section 129(3) of the CGST Act, interpreting Rule 138(10) to require timely extension of e-way bill validity. The Court rejected arguments related to multimodal shipment provisions and affirmed the Single Judge's decision, dismissing the appeal. The appellant's contentions were rejected, and the directions of the Single Judge were to be implemented by the Department. Case-Laws GST Fri, 20 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401076