Restriction of furnishing of E-Way Bill [Rule 138E]

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....urnish the information in PART A of FORM GST EWB-01 in respect of any outward movement of goods of a registered person, who,- (a) being a person paying tax under section 10, has not furnished the statement in FORM GST CMP-08 for two consecutive quarters; or (b) being a person other than a person specified in clause (a) (i.e. opt paying a tax under section 10), has not furnished the returns for....

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....to furnish the information in PART A of FORM GST EWB 01 under the first proviso shall be passed without affording the said person a reasonable opportunity of being heard. * The permission granted or rejected by the Commissioner of State tax or Commissioner of Union territory tax shall be deemed to be granted or, as the case may be, rejected by the Commissioner. * The said restriction specified....