https://www.taxtmi.com/caselaws?id=431593 The HC ruled that expired E-way bills due to vehicle breakdown and portal access issues do not constitute tax evasion when no revenue loss occurs. Following GST Circular No.10/2019, the court found the case similar to Example 2 where E-way bill expiry creates no evasion scope. The court ordered release of detained goods and vehicle upon payment of Rs.5,000 penalty, rejecting higher penalties since breakdown and portal blockage were genuine reasons for non-renewal despite four hours remaining for extension. en-us Tue, 13 Dec 2022 00:00:00 +0530 Fri, 11 Apr 2025 12:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431593 The HC ruled that expired E-way bills due to vehicle breakdown and portal access issues do not constitute tax evasion when no revenue loss occurs. Following GST Circular No.10/2019, the court found the case similar to Example 2 where E-way bill expiry creates no evasion scope. The court ordered release of detained goods and vehicle upon payment of Rs.5,000 penalty, rejecting higher penalties since breakdown and portal blockage were genuine reasons for non-renewal despite four hours remaining for extension. Case-Laws GST Tue, 13 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431593