https://www.taxtmi.com/caselaws?id=293448 The Commissioner (Appeals) rejected the appellant's appeal in a case concerning the detention of goods and conveyance due to an expired E-way bill. The appellant failed to extend the validity of the E-way bill or generate a new one as required by Rule 138(10) of the CGST Rules, 2017. Despite presenting arguments and case laws, the appellant lacked concrete evidence to prove the goods' transfer within the specified distance, leading to the dismissal of the appeal. The Commissioner upheld the imposition of IGST tax and penalty, emphasizing compliance with statutory requirements and the importance of valid documentation during goods transportation. en-us Mon, 09 Mar 2020 00:00:00 +0530 Mon, 17 Mar 2025 15:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293448 The Commissioner (Appeals) rejected the appellant's appeal in a case concerning the detention of goods and conveyance due to an expired E-way bill. The appellant failed to extend the validity of the E-way bill or generate a new one as required by Rule 138(10) of the CGST Rules, 2017. Despite presenting arguments and case laws, the appellant lacked concrete evidence to prove the goods' transfer within the specified distance, leading to the dismissal of the appeal. The Commissioner upheld the imposition of IGST tax and penalty, emphasizing compliance with statutory requirements and the importance of valid documentation during goods transportation. Case-Laws GST Mon, 09 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293448