M/s Alpha Distributors (registered in Maharashtra) supplies goods to M/s Beta Retailers (registered in Gujarat). Due to urgency, Part A of the e-way…

(a) The details of the e-way bill generated shall be made available on the common portal to the - (i) supplier, if registered, where the information in Part A has been furnished by the recipient/transporter; or (ii) recipient, if registered, where the information in Part A has been furnished by the supplier/transporter,Thus, in the given case, Part A is furnished by the recipient, the details of the e-way bill are made available to the supplier (if registered).Since Alpha Distributors is a registered supplier, the details were made available to Alpha Distributors on 5th March at 2:00 PM. (b) The acceptance or rejection of the e-way bill must be communicated within: (i) 72 hours of details being made available [8th March, 2:00 PM], OR (ii) Time of delivery of goods, [7th March, 10:00 AM] whichever is earlier.Since delivery of goods occurred earlier, the last date and time for communication of acceptance or rejection of the consignment covered by the e-way bill was 7th March at 10:00 AM. (c) In case, the person to whom the information in Part-A is made available, does not communicate his acceptance or rejection within the specified time, it shall be deemed that he has accepted the said details.Since Alpha Distributors did not communicate acceptance or rejection of the consignment covered by the e-way bill before 7th March, 10:00 AM, the e-way bill details are deemed to have been accepted at 7th March, 10:00 AM.