https://www.taxtmi.com/caselaws?id=404100 Goods in inter-State transit may be detained where the e-way bill has expired and was not extended, and Rule 138(5) was treated as inapplicable to such movement. Rule 138(8) was applied to require the e-way bill to accompany the goods during conveyance. Because notice under Section 129(3) of the CGST Act had already been issued, the dispute was at the show-cause stage under Section 129, with an opportunity of hearing before the competent authority. The detention was therefore not interfered with and the writ petition was rejected. en-us Tue, 19 Jan 2021 00:00:00 +0530 Mon, 24 Mar 2025 11:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404100 Goods in inter-State transit may be detained where the e-way bill has expired and was not extended, and Rule 138(5) was treated as inapplicable to such movement. Rule 138(8) was applied to require the e-way bill to accompany the goods during conveyance. Because notice under Section 129(3) of the CGST Act had already been issued, the dispute was at the show-cause stage under Section 129, with an opportunity of hearing before the competent authority. The detention was therefore not interfered with and the writ petition was rejected. Case-Laws GST Tue, 19 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404100