https://www.taxtmi.com/caselaws?id=434903 The HC dismissed the petition challenging penalty for transporting goods with an expired e-way bill. Petitioner argued they were not responsible for delay in gate pass issuance at Cooch Behar causing transportation delay. The court held that regardless of valid reasons or lack of tax evasion intent, law mandates valid e-way bills for goods transportation beyond specified distances. The duty lies with owner/transporter to track consignments and ensure legal compliance, including generating fresh e-way bills when delivery cannot occur within stipulated timeframes. Section 129's non obstante clause makes compliance mandatory, and authorities need not consider reasons for invalid documentation during interception. en-us Fri, 03 Mar 2023 00:00:00 +0530 Mon, 14 Apr 2025 16:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434903 The HC dismissed the petition challenging penalty for transporting goods with an expired e-way bill. Petitioner argued they were not responsible for delay in gate pass issuance at Cooch Behar causing transportation delay. The court held that regardless of valid reasons or lack of tax evasion intent, law mandates valid e-way bills for goods transportation beyond specified distances. The duty lies with owner/transporter to track consignments and ensure legal compliance, including generating fresh e-way bills when delivery cannot occur within stipulated timeframes. Section 129's non obstante clause makes compliance mandatory, and authorities need not consider reasons for invalid documentation during interception. Case-Laws GST Fri, 03 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434903