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    <title>Mere E-Way Bill Expiry Does Not Establishes Intention to Evade Taxes</title>
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    <description>Mere expiry of an e-way bill during transit does not establish intention to evade tax and, without independent evidence of fraudulent intent or negligence, does not justify detention or seizure of the conveyance or goods; authorities must demonstrate culpable conduct and observe applicable procedural and notice requirements before detaining or seizing consignments.</description>
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