Expired e-way bill detention stands where transit delay and taxability claims raise disputed factual questions.

Expired e-way bill documentation justified detention of goods and conveyance where interception occurred after expiry and the explanation for transit delay involved disputed facts. The claimed exemption for agricultural implements was not accepted at the writ stage because taxability depended on factual determination in assessment proceedings, and the supporting documents and alleged on-road delay required examination by the statutory authorities. The circulars relied on did not alter that position on the facts. Writ interference was therefore declined, the detention and penalty order was left undisturbed, and the petitioner was left to pursue the statutory remedy available in law.

---

---

Issues: Whether detention of the goods and conveyance and levy of penalty were liable to be interfered with in writ proceedings on the ground that the e-way bill had expired because of delay in transit and the nature of the goods required factual examination.

Analysis: The e-way bill had expired before interception, and the statutory scheme requires goods in transit to be accompanied by valid documentation. The contention that the goods were agricultural implements exempt from tax was not accepted at this stage, since the taxability of the machinery depended on factual determination in assessment proceedings. The circulars relied on did not assist the petitioner on the facts, particularly because the claimed on-road delay and supporting documents were disputed and their genuineness required examination. The impugned order was also treated as a discretionary order that considered the relevant facts and circumstances.

Conclusion: The challenge was not accepted and the detention and penalty order was left undisturbed, with liberty to pursue the remedy available in law.

Final Conclusion: Writ interference was declined in view of the expired e-way bill, the disputed factual explanation, and the availability of appropriate statutory remedies.

Ratio Decidendi: Where the validity of an e-way bill has expired and the explanation for delay raises disputed factual questions, writ interference is ordinarily unwarranted and the matter may be left to the statutory authorities.

---