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2022 (7) TMI 1105

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..... - The GSTN authority is required to consider the feasibility of providing an additional field in the online form to be filled by dealers/transporters to obtain E-way bill, such that an additional field may be provided to feed the vehicle type i.e. normal or ODC etc., as may allow for the validity of the E-way bill to be issued with appropriate validity printed on that form issued to the concerned .....

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..... ri 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 strenuously urged by learned counsel for the petitioner, undisputedly the vehicle bearing registration no.NL-01-AC-4429 is a 22 wheel Tata Signa desc .....

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..... 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 weeks time to file counter affidavit. Petitioner shall have one week time thereafter to file rejoinder affidavit. 6. Put up on 02.09.2022 at the .....

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..... ccurate 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 provided on the basis of 100 Km of distance covered per day by an ordinary vehicle. However, the validity gets extended in case of ODC vehicles .....

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