2022 (5) TMI 1419

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....on materials throughout the State of Tripura. One such consignment containing 2(two) tax invoices, namely, vide No.312341823000561 valued at Rs.3,14,616.73/- dated 13.04.2022 and vide No.312341823000578 valued at Rs.12,53,941.83/- dated 13.04.2022 had been generated and 2(two) e-way bills against the said consignment and the consignment was being transported to Agartala from Guwahati by TATA Yodha vehicle bearing registration No.AS01NC7115 and the said vehicle was transporting goods back to Guwahati. While the goods were being taken back from Tripura to Guwahati on a transport vehicle, on 26.04.2022 the Inspector of State Taxes, Churaibari inspected the vehicle and asked the driver to produce relevant documents. The driver is stated to have....

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.... concerned. It appears from the facts of the present case that the consignor had sent the goods to the State of Tripura, however, due to various reasons cited in the petition including non-availability of land, etc. the consignor sought to take back the goods from Tripura to Guwahati and the necessary e-way bill for such transportation was also provided. Consequently, we are of the considered view that Rule 138 (10) of the Central Goods and Services Tax Rules, 2017 which applies in the present case and in particular second proviso thereof conceivable situation where e-way bills can either be amended or reissued for the self-same consignment, but bona fide reasons for such change must be justified. The only lawful inference therefrom is tha....

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....ircumstances of an exceptional nature, including trans-shipment, the goods cannot be transported within the validity period of the e-way bill, the transporter may extend the validity period after updating the details in Part B of FORM GST EWB-01, if required: [Provided also that the validity of the e-way bill may be extended within eight hours from the time of its expiry.] Explanation 1. - For the purposes of this rule, the "relevant date" shall mean the date on which the e-way bill has been generated and the period of validity shall be counted from the time at which the e-way bill has been generated and each day shall be counted as the period expiring at midnight of the day immediately following the date of generation of e-way bill. ....