https://www.taxtmi.com/article/detailed?id=10205 Non-extension of an e-way bill due to traffic blockage or agitation does not create a presumption of tax evasion; where delay in transit is caused by factors beyond the consignor's control, detention and punitive treatment based only on e-way bill expiry is unjustified. The courts found no intent to evade tax, declined further interference, and directed costs to be imposed and recovered from the revenue authority and those responsible for causing the obstruction and unnecessary litigation. en-us Tue, 25 Jan 2022 17:13:04 +0530 Tue, 25 Jan 2022 17:13:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10205 Non-extension of an e-way bill due to traffic blockage or agitation does not create a presumption of tax evasion; where delay in transit is caused by factors beyond the consignor's control, detention and punitive treatment based only on e-way bill expiry is unjustified. The courts found no intent to evade tax, declined further interference, and directed costs to be imposed and recovered from the revenue authority and those responsible for causing the obstruction and unnecessary litigation. Articles Goods and Services Tax - GST Tue, 25 Jan 2022 17:13:04 +0530 https://www.taxtmi.com/article/detailed?id=10205