https://www.taxtmi.com/article/detailed?id=11154 Expiry of an E-way bill alone does not create a scope for evasion, and absent evasion or revenue loss the use of detention and maximum statutory penalties is inappropriate. Operational difficulties such as breakdown or portal unavailability and short statutory extension windows may negate an inference of evasion. Procedural safeguards require notice and opportunity to be heard, and administrative guidance permits a limited penalty where basic tax documents accompany the consignment, with release of the conveyance on payment of that lesser penalty or prescribed conditions. en-us Tue, 28 Feb 2023 10:06:11 +0530 Tue, 28 Feb 2023 10:06:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11154 Expiry of an E-way bill alone does not create a scope for evasion, and absent evasion or revenue loss the use of detention and maximum statutory penalties is inappropriate. Operational difficulties such as breakdown or portal unavailability and short statutory extension windows may negate an inference of evasion. Procedural safeguards require notice and opportunity to be heard, and administrative guidance permits a limited penalty where basic tax documents accompany the consignment, with release of the conveyance on payment of that lesser penalty or prescribed conditions. Articles Goods and Services Tax - GST Tue, 28 Feb 2023 10:06:11 +0530 https://www.taxtmi.com/article/detailed?id=11154