https://www.taxtmi.com/caselaws?id=431181 Detention and seizure of goods and the conveyance were challenged on the sole ground that the e-way bill had expired during transit (about 41 hours before interception). The HC held that mere expiry of an e-way bill in transit, absent any material indicating tax evasion, fraudulent intent, or negligence, does not justify detention/seizure or a consequential demand under the GST framework; the authorities failed to establish any element of evasion. The impugned order raising penalty/tax demand was quashed, and release was directed by allowing the petition. en-us Thu, 01 Dec 2022 00:00:00 +0530 Fri, 09 Jan 2026 14:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431181 Detention and seizure of goods and the conveyance were challenged on the sole ground that the e-way bill had expired during transit (about 41 hours before interception). The HC held that mere expiry of an e-way bill in transit, absent any material indicating tax evasion, fraudulent intent, or negligence, does not justify detention/seizure or a consequential demand under the GST framework; the authorities failed to establish any element of evasion. The impugned order raising penalty/tax demand was quashed, and release was directed by allowing the petition. Case-Laws GST Thu, 01 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431181