The validity of unloading the goods post expiry of the E-way bill may be extended for 8 hours to reach its destination prior to getting expired e-way bills declared by Karnataka High Court.
The applicant is the owner of Hemanth Motors who is a dealer in TVS motors and the taxpayer enrolled beneath the plan of the Central Goods and Services Tax Act, 2017 
Get the brief introduction of SGST, IGST and CGST. We have mentioned their full forms, meanings and adjustments of input tax credit under GST in India, buys the two-wheeler vehicles through the wholesale dealer beneath the tax invoice and the motor vehicles bought was released from Hosur Tamil Nadu to its addressed destination post creating the e-way bills.
From Dec 31, 2018, 10:37 pm to January 1, 2019, the e-way bills are affected. In the campus of the applicant, the respondent authority has visited by giving the order for the verification in notice beneath Section 129(3) of the Act and the other relevant provisions. The applicant is also attended with demand.
Under appropriate e-way bills, the applicant will support the transportation of the vehicles from Dec 31, 2018, at 10.37 pm to January 1, 2019. The applicant challenges that through the conveyance the vehicles reach the destination on January 1, 2019, before the expiry of the validity of the e-way bills but the vehicles have not been unloaded from the truck on an identical day and were being discharged dated January 2, 2019. Also, the authorities have assumed that the GST e-way bill 
Know the details on blocking and unblocking e-way bill feature for non-filers of GST return. Also, we solved general queries through important frequently asked questions must be valid at the time of inspection too due to the unloading at conveyance time.
In court, Justice Shyam Prasad states that the appellate authority has considered the benefits of the hearings relevant to the applicant under Rule 138(10) of the Central Goods and Services Tax Rules, 2017 that seeks the validity of e-way bill with the prolongation of the next period through 8 hours post to expiry. Under Rule 138(10) of the Central Goods and Services Tax Rules, 2017 the failure to consider the applicant’s case results in an improper and unjustified way.
