https://www.taxtmi.com/article/detailed?id=10707 Officers must hear explanations by consignors, consignees or transporters before invoking detention, seizure, tax demand or penalty for expiry of an e-way bill. The rules fix responsibility for e-way bill generation, link validity to distance, and allow limited extensions; physical interception may follow but action is improper where expiry alone, absent materials suggesting tax evasion, is used to detain or penalize. Courts have required authorities to consider explanations and departmental guidance that minor documentary discrepancies should not attract punitive measures. en-us Thu, 22 Sep 2022 10:31:08 +0530 Thu, 22 Sep 2022 10:31:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10707 Officers must hear explanations by consignors, consignees or transporters before invoking detention, seizure, tax demand or penalty for expiry of an e-way bill. The rules fix responsibility for e-way bill generation, link validity to distance, and allow limited extensions; physical interception may follow but action is improper where expiry alone, absent materials suggesting tax evasion, is used to detain or penalize. Courts have required authorities to consider explanations and departmental guidance that minor documentary discrepancies should not attract punitive measures. Articles Goods and Services Tax - GST Thu, 22 Sep 2022 10:31:08 +0530 https://www.taxtmi.com/article/detailed?id=10707