https://www.taxtmi.com/caselaws?id=422815 Calcutta HC dismissed revenue's appeal regarding detention of goods due to expired e-way bill. Vehicle breakdown caused delay in transport, preventing timely e-way bill extension. Court found petitioner's explanation acceptable, noting first e-way bill remained valid until September 9, 2019, making detention improper. No deliberate tax evasion intent established under Section 129. Revenue directed to process refund application within two weeks. Appeal dismissed against revenue department. en-us Thu, 12 May 2022 00:00:00 +0530 Thu, 03 Apr 2025 10:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422815 Calcutta HC dismissed revenue's appeal regarding detention of goods due to expired e-way bill. Vehicle breakdown caused delay in transport, preventing timely e-way bill extension. Court found petitioner's explanation acceptable, noting first e-way bill remained valid until September 9, 2019, making detention improper. No deliberate tax evasion intent established under Section 129. Revenue directed to process refund application within two weeks. Appeal dismissed against revenue department. Case-Laws GST Thu, 12 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422815