HC: Quashes detention order passed where E-Way Bill was regenerated upon expiry

Patna HC quashes the detention order in case where assessee regenerated the E-way bills upon expiry of its validity period; Noting assessee’s submissions, affirms that fresh generation or a re-validation of E-way bill would come within the parameter of Rule 138(9) and (10) of CGST Rules, 2017; Observes that it is the same vehicle in which goods were transported, there was no change in the nature of goods or the mode of conveyance and E-way bill had generated before the dete...