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TMI Blog2024 (10) TMI 1530X X X X Extracts X X X X X X X X Extracts X X X X ..... and quashing of the orders - grant of refund with interest - expired -E-way bills - HELD THAT:- In the E-way bills, the distance has been mentioned as 978 kms. The E-way bills were generated on 26.12.2022 at 6:27 pm and was valid upto 31.12.2022 till 11:59 pm. It is an admitted position that E-way bills were not extended. As per Rule 138 (10) of the RGST/CGST Rules 2017, validity of E-way bill may ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as the repair bill which is dated 31.12.2022 are not satisfying, the date on which the E-way bills expired and the date on which the goods should have reached Noida. There are no force in the present civil writ petition and the same is accordingly, dismissed. - HON'BLE MR. JUSTICE PANKAJ BHANDARI AND HON'BLE MR. JUSTICE ASHUTOSH KUMAR For the Petitioner(s) : Mr. Mohit Singhvi through VC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the truck bearing registration No. GJ-01-HT-4476, the repair bill of which was submitted before the authorities and so the goods could not be transported within due time and the E-way bills expired. It is further contended that the amount has already been paid and the matter pertains only to refund of the amount with interest. It is contended that the authorities have not considered the repair bi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner, the vehicle was at Rajasamand on 31.12.2022. If the vehicle was under repair in Rajasamand on 31.12.2022, there was no possibility of vehicle reaching Noida before the expiry of the period of E-way bill. Petitioner thus should have applied for extension of the E-way bill. 6. Even if the authorities have not considered the repair bill, we are not inclined to entertain the present pet ..... X X X X Extracts X X X X X X X X Extracts X X X X
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