Case Law Details
Riadi Steels LLP Vs State of U.P. (Allahabad High Court)
The GSTN authority is required to consider the feasibility of providing an additional field in the online form to be filled by dealers/transporters to obtain E-way bill, such that an additional field may be provided to feed the vehicle type i.e. normal or ODC etc., as may allow for the validity of the E-way bill to be issued with appropriate validity printed on that form issued to the concerned.
The above exercise if done may also allow for accurate tracking of vehicles and fewer disputes between the revenue authorities and the transporters with respect to validity period of E-way bills. Here, it may be noted, under Rule 138 of the UPGST Rules, the period of validity of an E-way bill has been provided on the basis of 100 Km of distance covered per day by an ordinary vehicle. However, the validity gets extended in case of ODC vehicles where the validity is determined on the basis of 20 Km of distance covered per day. Also, unless, the description of the vehicle is disclosed before hand, the movement may not be properly tracked, through software.
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT
1. On oral prayer, learned counsel for the petitioner is directed to implead GSTN authority as respondent no.5. Let notice of the petition be served on Sri Gaurav Mahajan, learned counsel for the GSTN counsel.
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