HC: Upholds validity of E-way bill for goods delivered but unloaded, quashes detention

Karnataka HC quashes notice and subsequent order of seizure, detention under section 129 of the CGST Act/KGST Act passed by Commissioner Tax Officer (Vigilance) in view of valid E-way bill in case where the conveyance carrying the vehicles had reached destination but could not be unloaded on same day; Notes Rule 138(10) of the CGST Rules which prescribes the validity of an e-way bill with the extension of further period by 8 hours after the expiry; Lastly, considering that Ta...