https://www.taxtmi.com/caselaws?id=419407 The HC set aside both the appellate Commissioner's order and the adjudicating authority's order that had confirmed detention of goods due to an expired e-way bill. The court found that respondents failed to establish that the violation was willful or deliberate, accepting the petitioner's explanation that the delay in renewal resulted from vehicle breakdown rather than tax evasion intent. The petitioner was granted refund of penalty and tax paid under protest, subject to compliance with legal formalities. en-us Tue, 01 Mar 2022 00:00:00 +0530 Tue, 01 Apr 2025 18:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419407 The HC set aside both the appellate Commissioner's order and the adjudicating authority's order that had confirmed detention of goods due to an expired e-way bill. The court found that respondents failed to establish that the violation was willful or deliberate, accepting the petitioner's explanation that the delay in renewal resulted from vehicle breakdown rather than tax evasion intent. The petitioner was granted refund of penalty and tax paid under protest, subject to compliance with legal formalities. Case-Laws GST Tue, 01 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419407