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M/S. DAMU AND SONS SALES CORPORATION vs. THE ASSISTANT STATE TAX OFFICER, THE COMMISSIONER OF STATE TAX
(Kerala High Court)

Hon'ble Judges:

A.K.JAYASANKARAN NAMBIAR
Pet. Counsel
Harisankar V. Menon
Meera V.menon
K.krishna
Res. Counsel
Thushara James

Petitioner / Applicant

M/S. DAMU AND SONS SALES CORPORATION
Respondent THE ASSISTANT STATE TAX OFFICER, THE COMMISSIONER OF STATE TAX
Court Kerala High Court
State

Kerala

Date Nov 13, 2020
Order No.

WP(C).No.24819 OF 2020(B)

Citation

2020(11) TAXREPLY 3518
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ORDER

The petitioner has approached this Court challenging Ext.P4 series of notices issued to him under Section 129(3) of the CGST Act. From the said notices it is apparent that the defect noticed by the respondent was that the validity of the e-way bill that accompanied the transportation of the goods had expired by the time of detention. 2. The learned counsel for the petitioner would place reliance on the table under Rule 138(10) of the CGST Rules to contend that, inasmuch as the cargo carried in the instant case fell under the description of ‘multimodal shipment in which at least one leg involves transport by ship’, he must get the benefit of the time permitted in serial number 3 in the table under Rule 138(10) for the purposes of computing the validity period of the e-way bill. It is his alternate contention that as per the 3rd proviso to Rule 138(10), the validity of an e-way bill can be extended within eight hours from the time of its expiry and hence in the instant....

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