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TMI Blog2021 (2) TMI 592X X X X Extracts X X X X X X X X Extracts X X X X ..... ity of proviso clause to Rule 138 of the Central Goods and Services Rules, 2017, where there was no necessity to update the e-way bill, for such distance - HELD THAT:- Perusal of the order at Ext.P7 detaining the goods makes it clear that the goods were detained while in transit because, validity of the e-way bill had expired and it was not re-validated within the prescribed time. As a consequenc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3) by him. Petition dismissed. - WP(C).No.1441 OF 2021(E) - - - Dated:- 19-1-2021 - HONOURABLE MR. JUSTICE A.M.BADAR PETITIONER: BY ADV. SRI. BOBBY JOHN RESPONDENTS: GP-SMT. THUSHARA JAMES JUDGMENT Heard both sides. 2. The learned counsel for the petitioner argued that the petitioner is a partnership firm doing business in the name and style of UP UP elevators ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rule 138 of the Central Goods and Services Rules, 2017, there is no necessity for having e-way bill, as the goods were to be transported for a distances up to 50 kms only, within the State. As such, there was no necessity to update the e-way bill. It is further argued that omission to extend the e-way bill is only a minor offence, as the goods were covered by proper tax invoice and as such, action ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ame to be issued. Perusal of the order at Ext.P7 detaining the goods makes it clear that the goods were detained while in transit because, validity of the e-way bill had expired and it was not re-validated within the prescribed time. As a consequence, notice under Section 129(3) of the GST Act came to be issued with a direction to the petitioner authority to appear before the respondent authority ..... X X X X Extracts X X X X X X X X Extracts X X X X
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