https://www.taxtmi.com/highlights?id=68053 Levy of tax with penalty - validity period of the E-Way bill stood expired - where a statute provides extension of time to a transporter, the Adjudicating Authority before imposition of tax and penalty ought to have communicated to the transporter about his right to extend the period but the Adjudicating Authority failed to perform and the appellate authority failed to consider. - So it is the discretion of the Adjudicating Authority to extend the period of E-Way Bill up to 8 hours from the time of its expiry. - HC en-us Fri, 03 Feb 2023 08:22:43 +0530 Fri, 03 Feb 2023 08:22:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=68053 Levy of tax with penalty - validity period of the E-Way bill stood expired - where a statute provides extension of time to a transporter, the Adjudicating Authority before imposition of tax and penalty ought to have communicated to the transporter about his right to extend the period but the Adjudicating Authority failed to perform and the appellate authority failed to consider. - So it is the discretion of the Adjudicating Authority to extend the period of E-Way Bill up to 8 hours from the time of its expiry. - HC Highlights GST Fri, 03 Feb 2023 08:22:43 +0530 https://www.taxtmi.com/highlights?id=68053