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Showing contexts for: LABSA in Shree Shyam Inorganics Pvt. Ltd vs Deputy Commissioner Of State Tax on 25 June, 2024Matching Fragments
4. The facts of the case are that the appellant was the owner of the goods viz. Linear Alkyl Benzenesulphonic Acid (LABSA). The e-way bill was generated on 05.02.2022 and was valid till 07.02.2022 midnight. In terms of the statute, the e-way bill can be extended within 8 hours from the time of expiry. Therefore, in the instant case, had the appellant exercised the said right, they could have extended the e-way bill upto 8.00 A.M. on 07.02.2022. The vehicle was intercepted at 08.55 A.M. on 07.02.2022 and the vehicle and the goods were detained on account of expiry of the e-way bill.