Validity period for ‘e’ waybill is two days as per G.O.Ms. No. 309, dated 24-7-2017, is only applicable till date 30-9-2017, but not applicable to the present case, which was detected on 20-8-2018.
Section 129 of the CGST Act — Goods in Transit — The appellant has transported goods vide two Tax Invoices dated 18-8-2018 connected with two ‘e’ Waybills dated 18-8-2018. The goods vehicle has been checked on 20-8-2018 and it was found that the ‘e’ Waybills have been expired because they were only valid up to 19-8-2018. The assessing authority has passed orders dated 29-8-2018, by levying total amount of Rs. 1,70,760/-. The appellant being aggrieved by the above orders has preferred the appeal. The authority observed that Rule 138(10) clearly prescribes that validity of ‘e’ waybill for a distance up to 100 km is one day only, therefore, the appellant contentions cannot be accepted and fount to be rejectable.
Held that:- The Hon’ble authority dismissed the appeal.
Validity period for ‘e’ waybill is two days as per G.O.Ms. No. 309, dated 24-7-2017, is only applicable till date 30-9-2017, but not applicable to the present case, which was detected on 20-8-2018.
Section 129 of the CGST Act — Goods in Transit — The appellant has transported goods vide two Tax Invoices dated 18-8-2018 connected with two ‘e’ Waybills dated 18-8-2018. The goods vehicle has been checked on 20-8-2018 and it was found that the ‘e’ Waybills have been expired because they were only valid up to 19-8-2018. The assessing authority has passed orders dated 29-8-2018, by levying total amount of Rs. 1,70,760/-. The appellant being aggrieved by the above orders has preferred the appeal. The authority observed that Rule 138(10) clearly prescribes that validity of ‘e’ waybill for a distance up to 100 km is one day only, therefore, the appellant contentions cannot be accepted and fount to be rejectable.
Held that:- The Hon’ble authority dismissed the appeal.