https://www.taxtmi.com/caselaws?id=414010 The court upheld the validity of E-way bills for motor vehicles, ruling that the conveyance reached the destination within the prescribed period despite unloading the next day. The interpretation of Rule 138(10) of the CGST Rules allowed for an extension of the validity period by eight hours after expiry. The court found compliance with E-way bill requirements as the actions were taken at the destination within the valid period. The dismissal of the writ appeal was based on the conveyance meeting the prescribed validity period under the E-way bill rules. en-us Tue, 27 Jul 2021 00:00:00 +0530 Thu, 27 Mar 2025 16:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414010 The court upheld the validity of E-way bills for motor vehicles, ruling that the conveyance reached the destination within the prescribed period despite unloading the next day. The interpretation of Rule 138(10) of the CGST Rules allowed for an extension of the validity period by eight hours after expiry. The court found compliance with E-way bill requirements as the actions were taken at the destination within the valid period. The dismissal of the writ appeal was based on the conveyance meeting the prescribed validity period under the E-way bill rules. Case-Laws GST Tue, 27 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414010