https://www.taxtmi.com/article/detailed?id=17463 Rule 138(10) is treated as the exclusive mechanism for extending an E-Way Bill during exceptional transit delays. The transporter must update Part B and act within the stipulated period around expiry; a fresh or secondary E-Way Bill for the same invoice is not an alternative route. Section 129 proceedings apply the preponderance-of-probabilities standard, requiring reliable evidence of any claimed breakdown. Altering an invoice identifier to bypass duplicate-bill portal controls, especially with a changed dispatch location, is distinguished from a minor clerical error and treated as deliberate portal circumvention. en-us Fri, 25 Sep 2026 08:17:42 +0530 Fri, 25 Sep 2026 08:17:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17463 Rule 138(10) is treated as the exclusive mechanism for extending an E-Way Bill during exceptional transit delays. The transporter must update Part B and act within the stipulated period around expiry; a fresh or secondary E-Way Bill for the same invoice is not an alternative route. Section 129 proceedings apply the preponderance-of-probabilities standard, requiring reliable evidence of any claimed breakdown. Altering an invoice identifier to bypass duplicate-bill portal controls, especially with a changed dispatch location, is distinguished from a minor clerical error and treated as deliberate portal circumvention. Articles Goods and Services Tax - GST Fri, 25 Sep 2026 08:17:42 +0530 https://www.taxtmi.com/article/detailed?id=17463