2022 (7) TMI 1105

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....oral prayer, learned counsel for the petitioner is directed to implead GSTN authority as respondent no.5. Let notice of the petition be served on Sri Gaurav Mahajan, learned counsel for the GSTN counsel. 2. Present petition has been filed against the order of the First Appeal Authority. Since the Tribunal has not yet been constituted, it is being entertained, at this stage. 3. It has been st....

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....e original E-way bill, issued to the petitioner on 25.03.2022 it would have no legal consequence. 4. It further appears, the description of the vehicle as 'ODC' could not be fed while obtaining the E-way bill as the GSTN portal does not allow for such description to be fed. 5. Learned Standing Counsel and Sri Gaurav Mahajan, learned counsel for the GSTN pray for and are granted four ....

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....y bill to be issued with appropriate validity printed on that form issued to the concerned. 9. The above exercise if done may also allow for accurate tracking of vehicles and fewer disputes between the revenue authorities and the transporters with respect to validity period of E-way bills. Here, it may be noted, under Rule 138 of the UPGST Rules, the period of validity of an E-way bill has been....