Dispatch 48 hours if invoice generated

there is no such rule to allow 48 hours for removal after invoice generation ....... assesee has to make invoice just prior to despatch, on same day.

however if the situation is not under control of assesee to deliver the goods on same day due to natural reasons, viz rain, road block, transport prob, then he will do it on very next day. 

department says 48 hours to ensure next day including holidays. 

in case the materials are not ready or shortfall, then the assesee should cancell the invoice and submit the original and duplicate copy of invoice ( cancelled) to R/O within 24 hrs of doing so, stating the reason.

Delay in transportation after generating the bill causes suspision. But genuin situations can eb explained.