Goods reached at destination in-time but goods unloaded after expiry of E-Way Bill

State of Karnataka Vs Hemanth Motors (Karnataka High Court) Learned AGA appearing for the appellant has vehemently argued and contended that unloading was not done until 5.00 p.m. on the next day and therefore, the goods cannot be transported without seeking extension of validity period of E-way bill. The learned AGA would further contend that E-way bill for all practical purposes had expired on the midnight of 1.1.2019 and therefore, it was incumbent upon 1st respondent to seek extension of validity of said E-way Bill as provided under the proviso to Rule 138(10) of CGST Rules. Therefore he w...