https://www.taxtmi.com/caselaws?id=401729 The Court held that the appellate authority erred in not considering Rule 138[10] of the CGST Rules, which allows an extension for unloading after the e-way bill expiry. Consequently, the Court quashed the impugned orders and allowed the writ petition, providing relief to the petitioner against the improper orders issued by the authorities. The judgment emphasizes adherence to statutory provisions and proper consideration of relevant rules to prevent unjust outcomes for taxpayers. en-us Fri, 20 Nov 2020 00:00:00 +0530 Mon, 27 Sep 2021 16:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401729 The Court held that the appellate authority erred in not considering Rule 138[10] of the CGST Rules, which allows an extension for unloading after the e-way bill expiry. Consequently, the Court quashed the impugned orders and allowed the writ petition, providing relief to the petitioner against the improper orders issued by the authorities. The judgment emphasizes adherence to statutory provisions and proper consideration of relevant rules to prevent unjust outcomes for taxpayers. Case-Laws GST Fri, 20 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401729