https://www.taxtmi.com/caselaws?id=433279 Gujarat HC upheld the constitutional validity of rule 138(10) of the CGST Rules, 2017 regarding e-way bill validity periods. The petitioner's goods were detained when e-way bills expired during transit from West Bengal to Gujarat. Despite the 48-hour expiry, HC allowed the petition, finding no ill-intent by the petitioner. The court noted the goods were legitimately in transit when expiry occurred, distinguishing cases with genuine transportation delays from deliberate violations. en-us Wed, 18 Jan 2023 00:00:00 +0530 Sat, 12 Apr 2025 11:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433279 Gujarat HC upheld the constitutional validity of rule 138(10) of the CGST Rules, 2017 regarding e-way bill validity periods. The petitioner's goods were detained when e-way bills expired during transit from West Bengal to Gujarat. Despite the 48-hour expiry, HC allowed the petition, finding no ill-intent by the petitioner. The court noted the goods were legitimately in transit when expiry occurred, distinguishing cases with genuine transportation delays from deliberate violations. Case-Laws GST Wed, 18 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433279