https://www.taxtmi.com/caselaws?id=425550 An e-way bill for an over-dimensional cargo vehicle was treated as remaining valid at the time of interception because Rule 138(10) of the Uttar Pradesh GST Rules extended the validity period for such vehicles under the dimensional limit framework in Rule 93 of the Central Motor Vehicles Rules, 1989. A later request for a fresh e-way bill had no effect on the subsisting validity of the original document. The practical difficulty of recording an ODC description on the GSTN portal was also noted, with a direction to examine whether an appropriate field could be added. The seized goods were directed to be released on deposit of 25% of the disputed penalty demand. en-us Fri, 22 Jul 2022 00:00:00 +0530 Fri, 04 Apr 2025 10:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425550 An e-way bill for an over-dimensional cargo vehicle was treated as remaining valid at the time of interception because Rule 138(10) of the Uttar Pradesh GST Rules extended the validity period for such vehicles under the dimensional limit framework in Rule 93 of the Central Motor Vehicles Rules, 1989. A later request for a fresh e-way bill had no effect on the subsisting validity of the original document. The practical difficulty of recording an ODC description on the GSTN portal was also noted, with a direction to examine whether an appropriate field could be added. The seized goods were directed to be released on deposit of 25% of the disputed penalty demand. Case-Laws GST Fri, 22 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425550