https://www.taxtmi.com/caselaws?id=439824 Goods moved under an e-way bill for repair of damaged goods, with no indication of tax evasion, did not justify levy of tax and penalty merely because detention occurred shortly after expiry of the e-way bill validity period. Rule 138(10) of the West Bengal GST Rules permits extension of validity, but the short lapse beyond the extension window was treated as a minor procedural issue on these facts. The Calcutta HC therefore granted relief and set aside the orders levying tax and penalty. en-us Fri, 16 Jun 2023 00:00:00 +0530 Fri, 18 Apr 2025 10:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439824 Goods moved under an e-way bill for repair of damaged goods, with no indication of tax evasion, did not justify levy of tax and penalty merely because detention occurred shortly after expiry of the e-way bill validity period. Rule 138(10) of the West Bengal GST Rules permits extension of validity, but the short lapse beyond the extension window was treated as a minor procedural issue on these facts. The Calcutta HC therefore granted relief and set aside the orders levying tax and penalty. Case-Laws GST Fri, 16 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439824